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Partial Income Statement year ending 2016 Sales Revenues $100,000 Cost of goods sold 52,000 Fixed costs 14,500 Selling, general, and administrative expenses 28,250 Depreciation 500

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Partial Income Statement year ending 2016 Sales Revenues $100,000 Cost of goods sold 52,000 Fixed costs 14,500 Selling, general, and administrative expenses 28,250 Depreciation 500 Net Income $3,000 *** Tax rate Interest expense 20% $1,000 ASSETS Current Assets Cash Accounts receivable Inventories Total current assets Gross Fixed assets Accumulated depreciation Net Fixed assets Intangible assets 3,000 5.000 Partial Balance Sheet 12/31/2015 LIABILITIES Current Liabilities 2,000 Notes payable 4,000 Accounts payable 7.000 Total current liabilities Long-term debt 65,000 Total Liabilities 5,000 OWNERS' EQUITY 60,000 Retained carnings (1) 0 Common stock Total owner's equity 15.000 23,000 15,000 35.000 50,000 TOTAL ASSETS TOTAL LIABILITIES & OWNER'S EQUITY 4,000 8.000 ASSETS Current Assets Cash Accounts receivable Inventories Total current assets Gross Fixed assets Accumulated depreciation Net Fixed Assets Intangible assets Partial Balance Sheet 12/31/2016 LIABILITIES Current Liabilities 3,000 Notes payable 5,000 Accounts payable 8.000 Total current liabilities Long-term debt 70,000 Total liabilities OWNERS' EQUITY 64,500 Retained earnings 0 Common stock Total owner's equity 11,100 23,100 17,400 40.000 57,400 TOTAL ASSETS TOTAL LIABILITIES & OWNER'S EQUITY DO NOT use dollar signs, USE commas to separate thousands, DO NOT use parenthesis to denote negative numbers, USE the negative sign in front of first digit for negative numbers. Round to the nearest dollar. For example, if you obtain $200,436.75 then enter in the box: 200,437 1. What is the net new borrowing from creditors for 2016? A 2. What is the Cash Flow to Creditors (CFC) for 2016? A 3. What is the distributed earnings for 2016? A) 4. What is the Cash Flow to Owners (CFO) for 2016? A 5. What is the Cash Flow From Assets (CFFA) for 2016

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