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31/12/2021 HKS 298,100 30,208 2,000 6,937 14,500 14,900 366,645 Problem 5 (20 points) Sunflower Hotel Comparative Balance Sheets 31 December 2021 31/12/2020 Assets HKS Current Assets Cash and Bank 127,000 Credit Card Receivable 26,177 Marketable securities 15,400 Accounts Receivable 5,983 Inventories 12,880 Prepaid expenses 10,800 Total Current Assets 198,240 Property. Plant & Equipment Land 60,500 Building 828,400 Equipment 114,900 Furnishing 75,730 Less: Accumulated Depreciation (330,100) Operating Equipment 16,600 Total Property, Plant & Equipment 766,030 Total Assets 964,270 Liabilities & Stockholders' Equity Current liabilities Accounts Payable 140,770 Accrued expenses 5,000 Taxes payable 14,900 Current mortgage payable 26,900 Total current liabilities 187,570 Long-term liabilities Mortgage payable 512,800 Total Liabilities 700,370 Stockholders' Equity Common stock ($5 par) 200,000 Retained Earnings 63,900 Total Stockholders' Equity 263,900 Total Liabilities & Stockholders' Equity 964,270 60,500 884,400 162,900 81,110 (422,000) 18,300 785,210 1,151,855 177,805 31,000 15,150 26,000 249,955 486,800 736,755 300,000 115,100 415,100 1,151,855 Sunflower Hotel Profit and Loss Statement For the year ended 31 December 2021 HKS 31/12/2021 HKS 200,000 Sales Revenue Operating Expenses Depreciation Expenses Loss on sales of equipment Operating Profit Income Tax expenses Net Profit (33,100) (97,900) (500) (131,500) 68,500 (11,300) 57,200 Additional information: 1) In 2021, the hotel declared and paid a $6,000 cash dividend 2) The hotel issued additional 20,000 shares of common stock at par (5$ each) 3) The hotel purchased $55,000 equipment and sold equipment with a book value of $1,000 (cost $7,000, less accumulated depreciation $6,000) for $500 cash 4) Building, furnishing and operating equipment costing $56,000, $5,380 and $1,700 respectively were purchased for cash 5) $26,000 of mortgage payable was transferred to current mortgage payable Required: Complete the statement of cash flows for Year 2021 on next page using the indirect method by filing in the spaces. (Cash flows from operating activities - 10 points, Cash flows from investing activities - 5 points, Cash flows from financing activities & net increase(decrease) in cash - 5 points). [NOTE: Write down your answers on the Answer Sheet by clearly indicating their effects on cash flows with decreases expressed in (parenthesis).] 12 L Problem 5 (20 points) Sunflower Hotel Statement of Cash Flows (Indirect Method) For the Year Ended 31 December 20214 HKS Cash flows from operating activities - Net Profit Adjustments to reconcile net income to net cash provided by operating activities +/-) in credit card receivables +/-) in accounts receivable +/(-) in marketable securities +/(-) in inventoriese +/(-) in prepaid expenses +/-) in accounts payable +/(-) in accrued expenses payable +/(-) in taxes payable Depreciation Expenses Gain/Loss on sales of equipment Net cash provided (used) by operating activities Cash flows from investing activities Purchase of equipment- Sale of equipment Purchase of building Purchase of furnishings Purchase of Operating Equipment- Net cash provided (used) by investing activities Cash flows from financing activities Issuance of common stock Payment of cash dividends- Reduction of mortgage payable" Net cash provided (used) by financing activities Net increase (decrease) in cash Beginning Cash balance Ending Cash balance