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The 2011 balance sheet of Anna’s Tennis Shop, Inc., showed long-term debt of $5.

ID: 2740313 • Letter: T

Question

The 2011 balance sheet of Anna’s Tennis Shop, Inc., showed long-term debt of $5.9 million, and the 2012 balance sheet showed long-term debt of $6.15 million. The 2012 income statement showed an interest expense of $200,000. The 2011 balance sheet of Anna’s Tennis Shop, Inc., showed $580,000 in the common stock account and $3.5 million in the additional paid-in surplus account. The 2012 balance sheet showed $620,000 and $3.9 million in the same two accounts, respectively. The company paid out $570,000 in cash dividends during 2012. Suppose you also know that the firm’s net capital spending for 2012 was $1,440,000, and that the firm reduced its net working capital investment by $83,000. What was the firm’s 2012 operating cash flow, or OCF?

Explanation / Answer

Net Income = Retained earning at end - RE at beginning +dividend

               = 3,900,000 - 3,500,000 +570,000

              = 970,000

Operating cash flow = Net income +reduction in net working capital

                        = 970000 + 83000

                       = 1,053,000