PLEASE CHECK AND CORRECT ME ON ANY THAT ARE WRONG THANK YOU :)

For the following questions identify the Balance Sheet Accounts, the dollar amount, whether the action is an Increase or a Decrease to that Balance Sheet Account and whether it is a Source or a Use of Cash.

For example: a company collects $10k in Accounts Receivable:

Account	Amount	Increase or Decrease	Source or Use of Cash
Accounts Receivable	$10	Decrease	Use
Cash	$10	Increase	Source

Company buys $25m of Inventory with Cash it has in the Bank.

Account	Amount	Increase or Decrease	Source or Use of Cash
Inventory	$25m	Increase	Use
Cash	$25m	Decrease	Source

Company sells $25m in Inventory at Cost and pays its Vendors $15m.

Account	Amount	Increase or Decrease	Source or Use of Cash
Cash	$15m	Increase	Use
Accounts Receivable	$10m	Increase	N/A
Inventory	$25m	Decrease	Source

Company borrows $50m to fund $50m increase in Account Receivables.

Account	Amount	Increase or Decrease	Source or Use of Cash
Accounts Receivable	$50m	Increase	N/A
Loan	$50m	Increase	N/A

Company raises $50m of new Equity and Repays Debt of $40m.

Account	Amount	Increase or Decrease	Source or Use of Cash
Cash	$10m	Decrease	Source
Loan (Debt)	$40m	Increase	Use
Equity	$50m	Decrease	Source

$70m of Accounts Receivables are Collected with proceeds repaying $50m of Debt.

Account	Amount	Increase or Decrease	Source or Use of Cash
Accounts Receivable	$70m	Decrease	Source
Loan (Debt)	$50m	Increase	Use
Cash	$20m	Decrease	Source

Company makes $40m with $10m of Depreciation and $5m of Amortization and Repays Debt of $55m.

Account	Amount	Increase or Decrease	Source or Use of Cash
Retained Earnings	$40m	Decrease	Source
Depreciation	$10m	Decrease	Source
Loan (Debt)	$55m	Increase	Use
Amortization	$5m	Decrease	Source

Inventory with a Book Value of $30m is Sold for $40m on 60 Day Term.

Account	Amount	Increase or Decrease	Source or Use of Cash
Inventory	$30m	Decrease	N/A
Accounts Receivable	$40m	Increase	N/A

Company Collects $70m of Accounts Receivables and Reduces Debt by $50m.

Account	Amount	Increase or Decrease	Source or Use of Cash
Accounts Receivable	$70m	Decrease	Source
Loan (Debt)	$50m	Decrease	Use
Cash	$20m	Decrease	Source

Company Makes $60m after Tax (Depreciation of $10m) and uses all of its proceeds to Purchase Equipment.

Account	Amount	Increase or Decrease	Source or Use of Cash
Retained Earnings	$50m	Decrease	Source
Equipment	$60m	Increase	Use
Depreciation	$10m	Decrease	Source