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Mary Walker, president of Rusco Company, considers $29,000 to be the minimum cash balance for operating purposes. As can be seen from the following statements,

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Mary Walker, president of Rusco Company, considers $29,000 to be the minimum cash balance for operating purposes. As can be seen from the following statements, only $24.000 in cash was available at the end of this year. Since the company reported a large net income for the year, and also issued both bonds and common stock, the sharp decline in cash is puzzling to Ms. Walker H Huy Comparative Balance Sheet at July This Year Last Year Asset Current Cao 5 20,000 43,00 Accounts receivable 210,000 221.700 Triventory 255, 100 201,400 Prepaid expo 13.300 25,800 Total current 500.200 192,700 Long-term investments 117.000 165,000 Plant and equipment 878,000 759,000 Liene accumulated depreciation 216,500 192,700 Net plant and equipment 663,300 566,300 Total aseta $1,286,700 01,224,000 Liabilities and stockholders' Equity Current liabilities Accounts payable 3 183,100 $ 239,900 Accrued liabilition 9.900 16,000 Income taxes payable 49,200 43,500 Total current liabilities 241,200 300,200 Bonds payable 227,000 110,000 Total Liabilities 460,200 418, 200 Stockholdern equity Common stock 669,500 645,000 Rotained carnings 149,000 160, 800 Total stockholders' equity 815,500 805,800 Total liabilities and stockholders' equity 51,286,700 $1,224,000 Rusco Company Income Statement For This Year Ended July 31 Sales Cost of goods sold Gross margin Selling and administrative expenses Net operating income Nonoperating items Gain on sale of investments 24,500 Loss on sale of equipmont 0,000) Income before taxes Income taxes Net income $980,000 612,500 367,500 262, 150 105,350 16,700 122,050 36,570 85,400 The following additional information is available for this year. a. The company declared and paid a cash dividend. b. Equipment was sold during the year for $51,200. The equipment originally cost $108,000 and had accumulated depreciation of $49,000 c long-term investments that cost $48.000 were sold during the year for $72,500. d. The company did not retire any bonds payable or repurchase any of its common stock Because the Cash account decreased so dramatically during this year, the company's executive committee is anxious to see how the Income statement would appear on a cash basis. Required: 1. Using the direct method, adjust the company's income statement for this year to a cash basis. 2. Using the data from (1) above, and other data from the problem as needed, prepare a statement of cash flows for this year, Complete this question by entering your answers in the tabs below. Required 1 Required 2 Using the direct method, adjust the company's income statement for this year to a cash basis. (Adjustment amounts that are to be deducted should be indicated with a minus sign.) Rusco Company Direct Method of Determining the Net Cash flows from Operating activities Adjustments to a cash basis: Adjustments to a cash basis: Selling and administrative expenses Adjustments to a cash basis: Income taxes Adjustments to a cash basis: Required Required 2 > Complete this question by entering your answers in the tabs below. Required 1 Required 2 Using the data from (1) above, and other data from the problem as needed, prepare a statement of cash flows for this year. (Cash outflows and amounts to be deducted should be indicated with a minus sign.) Rusco Company Statement of Cash Flows For This Year Ended July 31 Operating activities Cash received from customers Less cash disbursements for: Total cash disbursements Investing activities: Financing activities: Beginning cash and cash equivalents Ending cash and cash equivalents

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