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4、eceding year ended December 31, 2005, appears below in condensed form:YearYear20062005Cash$ 68,000$ 42,500Accounts receivable (net)61,00070,200Inventories121,000105,000Investments.100,000Equipment515,000425,000Accumulated depreciation-equipment(153,000)(175,000)$612,000$567,700=Accounts payable$ 59,
5、750$ 47,250Bonds payable, due 2010.75,000Common stock, $20 par375,000325,000Premium on common stock50,00025,000Retained earnings127,25095,450$612,000$567,700=Additional data for the current year are as follows:(a)Net income, $71,800.(b)Depreciation reported on income statement, $38,000.(c)Fully depr
6、eciated equipment costing $60,000 was scrapped, no salvage, and equipment was purchased for $150,000.(d)Bonds payable for $75,000 were retired by payment at their face amount.(e)2,500 shares of common stock were issued at $30 for cash.(f)Cash dividends declared and paid, $40,000.(g)Investments of $1
7、00,000 were sold for $125,000.Prepare a statement of cash flows using the indirect method.ANS:Nelson CompanyStatement of Cash FlowsFor the Year Ended December 31, 2006Cash flows from operating activities: Net income, per income statement$ 71,800 Add: Depreciation$38,000 Decrease in accts. rec.9,200
8、Increase in accts. pay. 12,500 59,700$131,500 Deduct: Increase in inventories$16,000 Gain on sale of investments 25,00041,000 Net cash flow from operating activities$ 90,500Cash flows from investing activities: Cash from sale of investments$125,000 Less: Cash paid for purchase of equipment 150,000 N
9、et cash flow used for investing activities(25,000)Cash flows from financing activities: Cash from sale of common stock$ 75,000 Less: Cash paid to retire bonds payable$ 75,000 Cash paid for dividends 40,000 115,000 Net cash flow used for financing activities (40,000)Increase in cash$ 25,500Cash at th
10、e beginning of the year 42,500Cash at the end of the year$ 68,000=2. The comparative balance sheet of Max Company, for 2006 and the preceding year ended December 31, 2005 appears below in condensed form:YearYear20062005Cash$ 45,000$ 53,500Accounts receivable (net)51,30058,000Inventories147,200135,00
11、0Investments060,000Equipment493,000375,000Accumulated depreciation-equipment(113,700)(128,000)$622,800$553,500=Accounts payable$ 61,500$ 42,600Bonds payable, due 2012.100,000Common stock, $10 par250,000200,000Paid-in capital in excess of par- common stock75,00050,000Retained earnings 236,300 160,900
12、$622,800$553,500=The income statement for the current year is as follows:Sales$623,000Cost of merchandise sold348,500Gross profit$274,500Operating expenses: Depreciation expense$24,700 Other operating expenses75,300100,000Income from operations$174,500Other income: Gain on sale of investment$ 5,000O
13、ther expense: Interest expense12,000(7,000)Income before income tax$167,500Income tax64,100Net income$103,400=Additional data for the current year are as follows:(a)Fully depreciated equipment costing $39,000 was scrapped, no salvage, and equipment was purchased for $157,000.(b)Bonds payable for $10
14、0,000 were retired by payment at their face amount.(c)5,000 shares of common stock were issued at 15 for cash.(d)Cash dividends declared were paid $28,000.(e)All sales are on account.Prepare a statement of cash flows, using the direct method of reporting cash flows from operating activities.ANS:Max
15、CompanyStatement of Cash FlowsFor the Year Ended December 31, 2006Cash flows from operating activities: Cash received from customers$629,700 Deduct: Cash payments for merchandise$341,800 Cash payments for operating expenses75,300 Cash payments for interests12,000 Cash payments for income taxes 64,10
16、0 493,200 Net cash flow from operating activities$136,500Cash flows from investing activities: Cash from sale of investments$ 65,000 Less cash paid for purchase of equipment157,000 Net cash flow used for investing activities(92,000)Cash flows from financing activities: Cash received from sale of com
17、mon stock$ 75,000 Less: Cash paid for dividends$ 28,000 Cash paid to retire bonds payable100,000 128,000 Net cash flow used for financing activities (53,000)Increase in cash$ (8,500)Cash at the beginning of the year 53,500Cash at the end of the year$ 45,000=潭吧蓉陕鲜福吃肿徊粹颠街惊仰驴钮栖痉辑镑倚牛矛给屡防伊弗由惨弯油员滤峰化凡眼到撤遇璃
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