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VIVA 2018 ts Comparative Balance Sheets June 30, 2019 and 2018 2019 Assets Cash $ 113,400 Accounts receivable, net 76,000 Inventory 65,000 Prepaid expenses 5,000 Total current assets 259,400 Equipment 150,000 Accumulated depreciation-Equipment (39,000) Total assets $ 370,400 Liabilities and Equity Accounts payable $ 28,000 Wages payable 7,000 Income taxes payable 4,900 Total current liabilities 39,900 Notes payable (long term) 35,000 Total liabilities 74,900 Equity Common stock, $5 par value 250,000 Retained earnings 45,500 Total liabilities and equity $ 370,400 $ 59, 200 59,000 90,000 6,200 214,400 139,000 (13,000) $ 340,400 eBook Print $ 34,000 18,000 5,400 57,400 70,000 127,400 180,000 33,000 $ 340,400 References Sales $ 787,000 481,000 306,000 UPPERCHURCH INCORPORATED Income Statement For Year Ended June 30, 2019 Cost of goods sold Gross profit Operating expenses Depreciation expense $ 67,000 Other expenses 75,000 Total operating expenses Other gains (losses) Gain on sale of equipment Income before taxes Income taxes expense Net income $ 142,000 164,000 3,100 167, 100 51, 150 $ 115,950 > 0,00 75,000 $ 142,000 164,000 Deprecedun expense Other expenses Total operating expenses Other gains (losses) Gain on sale of equipment Income before taxes Income taxes expense Net income 3,100 167, 100 51,150 $ 115,950 Additional Information a. A $35,000 note payable is retired at its $35,000 carrying (book) value in exchange for cash. b. The only changes affecting retained earnings are net income and cash dividends paid, c. New equipment is acquired for $66,000 cash. d. Received cash for the sale of equipment that had cost $55,000 yielding a $3,100 gain. e. Prepaid Expenses and Wages Payable relate to Other Expenses on the income statement. f. All purchases and sales of inventory are on credit aces General General Indirect Requirement Journal Ledger Trial Balance Direct Method Method Prepare the operating activities section of the statement of cash flows using the Indirect method. Enter reductions to net cash provided by operating activities as negative values. Post-closing UPPERCHURCH INCORPORATED Statement of Cash Flows (Indirect Method) For Year Ended June 30, 2019 Cash flows from operating activities Adjustments to reconcile not income to net cash provided by operating activities: Income statement items not affecting cash Prepare the operating activities section of the statement of cash flows using the indirect method. Enter reductions to net cash provided by operating activities as negative values. Post-closing UPPERCHURCH INCORPORATED Statement of Cash Flows (Indirect Method) For Year Ended June 30, 2019 Cash flows from operating activities: Adjustments to reconcile net income to net cash provided by operating activities: Income statement items not affecting cash ces Changes in current operating assets and liabilities