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Cobb Hills, Inc. Income Statement For year ended December 31, 2013 Revenues: Sales Revenue $443,000 Interest Revenue 8.700 Total Revenues 451,700 Expenses: Cost of Goods

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Cobb Hills, Inc. Income Statement For year ended December 31, 2013 Revenues: Sales Revenue $443,000 Interest Revenue 8.700 Total Revenues 451,700 Expenses: Cost of Goods Sold $200,200 Salary Expense Depreciation Expense Miscellaneous Expense Interest Expense 73,400 14,200 10,000 21,800 Income Tax Expense 19.700 Total Expenses 339,300 $112,400 Net Income Cobb Hill had no sale of land or equipment during the year. either Prepare the Statement of Cash Flows using the Direct Method and the Indirect Method: Use the Columnar paper provided: Cobb Hill Inc. Comparative Balance Sheet Increase/(Decrease) 2013 2012 10,700 Cash 26,000 15,300 Accounts Receivable 1,700 26,700 25,000 (12,800) Inventories 91,800 79,000 Land 24,700 34,700 10,000 8,200 Equipment-net 92.700 100.900 32,500 Total Assets 234.800 267.300 Current Liabilities Accounts Payable 4,900 35,600 30,700 (1,800) Accrued Liabilities 28,200 30,000 Long-Term Liabilities Notes Payable Stockholders' Equity 77,000 (27,000) 104,000 Common Stock 88,200 64,400 23,800 Retained Earnings 38.300 5.700 32,600 267.300 234.800 Total Liab. and 32,500 Stockholders' Equity either Prepare the Statement of Cash Flows using the Direct Method and the Indirect Method: Use the Columnar paper provided: Cobb Hill Inc. Comparative Balance Sheet Increase/(Decrease) 2013 2012 10,700 Cash 26,000 15,300 Accounts Receivable 1,700 26,700 25,000 (12,800) Inventories 91,800 79,000 Land 24,700 34,700 10,000 8,200 Equipment-net 92.700 100.900 32,500 Total Assets 234.800 267.300 Current Liabilities Accounts Payable 4,900 35,600 30,700 (1,800) Accrued Liabilities 28,200 30,000 Long-Term Liabilities Notes Payable Stockholders' Equity 77,000 (27,000) 104,000 Common Stock 88,200 64,400 23,800 Retained Earnings 38.300 5.700 32,600 267.300 234.800 Total Liab. and 32,500 Stockholders' Equity

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