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Mary Walker, president of Rusco Company, considers $44,000 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 $44,000 to be the minimum cash balance for operating purposes. As can be seen from the following statements, only $39,000 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 Last Year Rusco Company Comparative Balance Sheet at July 31 This Year Assets Current assetas Cash 39,000 Accounts Receivable 253,600 Inventory 271,600 Prepaid expenses 23, 800 Total current asseta 588,000 Long-term investments 162,000 Plant and equipment 900.000 Less accumulated depreciation 222,000 Net plant and equipment 686,000 Total assets $1,436,000 Liabilities and stockholders' Equity Current liabilities: Accounts payable 256,400 Accrued liabilities 10,400 Income taxes payable 61.200 Total current liabilities 328,000 Bonds Payable 272,000 Total liabilities 600,000 Stockholders' equity Common stock 785,000 Retained earnings 51.000 Total stockholders' equity 836,000 Total liabilities and stockholders' equity 51,436,000 $ 61,800 241,200 210,400 43,800 557,200 240,000 774,000 197,200 575,800 $1,374,000 $ 179,900 19,00 51.000 250,600 148,000 398,600 720,000 255,400 975,400 $1,374,000 Rusco Company Income Statement For This Year Ended July 31 Cost of goods sold Sale $1,280,000 800,000 480,000 Grossargin $1,280,000 800,000 480,000 342,400 137,600 Rusco Company Income Statement Por This Year Ended July 31 Sales Cont of goods sold Gross margin Selling and administrative expenses Net operating income Nonoperating items! Gain on sale of investments $ 32,000 Loss on sale of equipment (10,800) Income before taxes Income taxes Net income 21,200 158,800 47.520 111,280 $ 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 $63,200. The equipment originally cost $138,000 and had accumulated depreciation of $64,000. c. Long-term investments that cost $78,000 were sold during the year for $110,000. d. The company did not retire any bonds payable or repurchase any of its common stock. Required: 1. Using the indirect method, compute the net cash provided by/used in operating activities for this year. 2. Prepare a statement of cash flows for this year. 3. Compute free cash flow for this year. Required 1 Required 2 Required 3 Using the indirect method, compute the net cash provided by/used in operating activities for this year. (List any deduction cash and cash outflows as negative amounts.) Rusco Company Statement of Cash Flows-Indirect Method (partial) Required 2 > Required 1 Required 2 Required 3 Prepare a statement of cash flows for this year. (List any deduction in cash and cash outflows as negative amounts. Rusco Company Statement of Cash Flows For This Year Ended July 31 Operating activities: Investing activities: Financing activities: 0 Beginning cash and cash equivalents Ending cash and cash equivalents $ 0 The following additional information is available for this year. a. The company declared and paid a cash dividend. b. Equipment was sold during the ybar for $63,200. The equipment originally cost $138,000 and had accumulated depreciation of $64,000. c. Long-term investments that cost $78,000 were sold during the year for $110,000. mpany did not retire any bonds payable or repurchase any of its common stock. Required: 1. Using the indirect method, compute the net cash provided by/used in operating activities for this year. 2. Prepare a statement of cash flows for this year. 3. Compute free cash flow for this year. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Compute free cash flow for this year. (Negative amount should be indicated by a minus sign.) Free cash flow

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