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2019 2018 $ 93,100 101,000 87,800 6,800 288,700 148,000 (39,000) $397, 700 $ 68,000 75,000 122,500 10,200 275700 139,000 21, 000) $393,700 Assets Cash Accounts

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2019 2018 $ 93,100 101,000 87,800 6,800 288,700 148,000 (39,000) $397, 700 $ 68,000 75,000 122,500 10,200 275700 139,000 21, 000) $393,700 Assets Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Equipment Accum. depreciation Equipment Total assets Liabilities and Equity Accounts payable Wages payable Income taxes payable Total current liabilities Notes payable long term) sabilities Equity Common stock, 85 par value Retained earnings Total liabilities and equity $ 49,000 B, 400 5,800 63,200 54,000 117,200 $ 66,000 19,800 8,600 94,400 84,000 178,400 268,000 12,500 $397,700 184,000 31,300 $393,700 IKIBAN ING. Income Statement For Year Ended June 30, 2019 Sales Cost of goods sold Cross profit Operating expenses Depreciation expense $82,600 other expenses 91,000 Total operating expenses $798,000 435,000 363,000 173.600 189400 Other gains (losses) Gain on sale of equipment Income before taxes Income taxes expenne Net income 4,400 193,800 46 290 $147510 Additional Information a. A $30,000 note payable is retired at its $30,000 carrying (book) value in exchange for cash. b. The only changes affecting retained earnings are net income and cash dividends paid, c. New equipment is acquired for $81,600 cash. d. Received cash for the sale of equipment that had cost $72600. yielding a $4.400 gain. e. Prepaid Expenses and Wages Payable relate to Other Expenses on the incom 1. All purchases and sales of inventory are on credit Statement Regulred: Prepare a statement of cash flows using the indhoct method for the year ended June 30.2019. Amounts to be deducted should ble indicated with a minus sign Answer bank complet HORA an af Flow FEM, Cashflows from operating at Notice O $47.510 Amanis to recomanet income nel cash provided by operating this Income amantes not affecting Gain on sale open 1.400 Deprec 2,000 2 Changes in Berlings and lates inte in accrecevable DET Dec prepaid up Decounts payable Decrease in wes paute Card forinco oso ooo 28,000 34.700 3,400 17,000 (11,400 2.60 15 205.00 tows from westingai Cathrine o seu equipment Ganool 12:40 1,500 3 (6.2001 Coroacing Cach paid for Captain Go 160,340 0.00 14.00 hidah Care CREW 112.30 26.100 68.000 3

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