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At the beginning of Year 2, the Redd Company had the following balances in its accounts: Cash Inventory Common stock Retained earnings $7,500 1,500 7,000

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At the beginning of Year 2, the Redd Company had the following balances in its accounts: Cash Inventory Common stock Retained earnings $7,500 1,500 7,000 2,000 During Year 2, the company experienced the following events: 1. Purchased inventory that cost $5,000 on account from Ross Company under terms 2/10, 1/30. The merchandise was delivered FOB shipping point. Transportation costs of $450 were paid in cash. 2. Returned $350 of the inventory it had purchased because the inventory was damaged in transit. The seller agreed to pay the return transportation cost. 3. Paid the amount due on its account payable to Ross Company within the cash discount period. 4. Sold inventory that had cost $5,500 for $8,500 on account, under terms 2/10,n/45 5. Received merchandise returned from a customer. The merchandise originally cost $450 and was sold to the customer for $750 cash. The customer was paid $750 cash for the returned merchandise 6. Delivered goods FOB destination in Event 4. Transportation costs of $550 were paid in cash. 7. Collected the amount due on the account receivable within the discount period. 8. Took a physical count indicating that $1,200 of inventory was on hand at the end of the accounting period, b. Record each event in a horizontal financial statements model. (In the Cash Flow column, use OA to designate operating activity, IA for investment activity, FA for financing activity, and NC for net change in cash. Enter any decreases to account balances and cash outflows with a minus sign. Not all cells in the "Statement of Cash Flows" column may require an input - leave cells blank if there is no corresponding input needed.) Event Statement of Cash Flows REDD COMPANY Horizontal Statements Model - Year 2 Balance Sheet Income Statement = Liabilities - Stockholders' Equity Net Merchandise Revenue - Expenses Common Accounts Retained Income Inventory Payable Stock Earnings 1,500 7,000 2,000 5,000 Assets Cash Accounts Receivable 7,500 - Bal ta (450) 450 1b 2 3 (4.557) 4a (750) 55 6 7 (550) 8.330 - - 8 . . 0- $ Bal $ $ 9.523- 6.950 5 0 $ 7.000 $ 2.000$ 0 5 5 o $

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