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Test Problems 1 Use the information below to compute the Cash Flow from Assets (

ID: 2735830 • Letter: T

Question

Test Problems 1

Use the information below to compute the Cash Flow from Assets (2 points per step) and Financial Ratios (2 points per step). (Total 18 points)

2015

2014

Balance Sheet:

Current Assets

Current Liabilities

Net Fixed Assets

Long-Term Debt

Common Stock

Income Statement/Other:

Depreciation Expense

EBIT

Interest Expense

Taxes

Net Income

Dividends

$ 4,771

    1,532

17,107

10,650

    7,000

$ 1,611

    3,396

    1,282

       740

     1,374

        800

$ 6,127

    4,194

17,489

    9,800

    7,500

Calculate the following Cash Flow from Assets Questions:

1. Operating Cash Flow

2. Net Capital Spending

3. Changes in Net Working Capital

show work please

2015

2014

Balance Sheet:

Current Assets

Current Liabilities

Net Fixed Assets

Long-Term Debt

Common Stock

Income Statement/Other:

Depreciation Expense

EBIT

Interest Expense

Taxes

Net Income

Dividends

$ 4,771

    1,532

17,107

10,650

    7,000

$ 1,611

    3,396

    1,282

       740

     1,374

        800

$ 6,127

    4,194

17,489

    9,800

    7,500

Explanation / Answer

Part 1)

The operating cash flow is calculated with the use of following table:

________

Part 2)

The net capital spending is calculated as follows:

________

Part 3)

The changes in net working capital is calculated as follows:

Changes in Net Working Capital = Ending Net Working Capital - Opening Net Working Capital

Net Working Capital = Current Assets - Current Liabilities

________

Using the values provided in the question, we get,

Ending Net Working Capital = 4,771 - 1,532 = $3,239

Opening Net Working Capital = 6,127 - 4,194 = $1,933

Changes in Net Working Capital = 3,239 - 1,933 = $1,306

EBIT 3,396 Add Depreciation Expense 1,611 Less Taxes -740 Operating Cash Flow $4,267
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