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Insert Format Tools Data Window Help Tue Nov 26 9:5 75% AutoSave oFF Template-ACC 213 Lab 10 for Chapter 12 ome Insert Draw Page Layout Formulas Data Review View Share Conditional Formating Arial A A 10 Format as Table Paste B I A Alignment Number Cells Editing deas Cell Styles x f A60 Increase in Accounts Receivable A c E F G H Lab #10-Chapter 12 Statement of Cash Flows Name Instructions: 1. Caloulate the yearover-year diference in ocolumn D, then whether the change was an "noease or decease" (ee Cesh exampe) 2. Using the Indirect Method for Opersting Activites, complete the Statement of Cash Fiws at he bottoe of the te Additienal Data Assume al trensactions anre for cash unless otherwise noted. 9 Equipment in PPE is sold for $8200 eash. No purchases of PPE are made 10 Cost of equipment sold 11 Accumulated depreciation on equipment sold 12 Dvidends declared and paid in cument year 13. 14 Balance Sheets as of Dec. 31st 10,000 5,000 9,300 Previous Difference Increase c Decrease? Income statement Current Curent 15 Year Year Year 16 Assets 17 Current Assets Sales Revenue Cost of goods sold Gress Margin 270.000 145.000 18 Cash 36.000 23,000 100 inoease 50,000 14.000 125.000 19 Accounts Receivable 20 Inerest Recelvable 15.000 100 17,000 1,000 46.900 38,000 inorease Operating expenses Salares expense Rent expense Insurance expense Depeciation expense Total expenses nceme from operatons Other revenueleapense Plus: Gain on sale of Equipment PPE) Plus inerest venue Less: inteest expense Total Net Income decrease 48.000 21 Merchandise Inventory 22 Prepaid Rent 65,000 12.000 165,000 inorease 78,000 inoease inoease 11,000 14,000 118.100 23 Tetal current assets 6.200 20,000 24 25 Long-term Assets 26 Notes Receivable (nontrade) 27 Property, Plant & Eqvipment PPE) 28 Less: Accumulated Depreciston 29 Total long-term assets 118.200 7500 7.500 d 6.800 100.000 (20.000) 67,500 90,000 05,000) 10.000 decrease 15.000 3.200 cecrmase 32,500 200 55,000 60 30 2.800 8600 205.000 14.400 incease 31 Total Assets 220,000 32 33 Liabilities and Shareholder's Equity 34 Current Liabilities 35 Accounts Payable-merchandse supples 20.000 18.000 2.000 inoease Sheet1 + Ready B Insert Format Tools Data Window Help AutoSave ACC 213 Lab 10 for Chapter 12 OFF Template Page Layout Home Insert Draw Formulas Data Review View X A A Conditional Form Arial 10 Format as Table Paste I A U Alignment Number Y Cell Styles fox A60 Increase in Accounts Receivable A C D E F 1 Lab # 10-Chapter 12 Statement of Cash Flows Name 3 Instructions: 1. Calculate the year-over-year difference in column D, then whether the change was an "increase" or "decrease" (see Cash examp 4 2. Using the Indirect Method for Operating Activities, complete the Statement of Cash Flows at the bottom of the file. 5 6 7 Additional Data: 8 Assume all transactions are for cash unless otherwise noted. 9 Equipment in PPE is sold for $8200 cash. No purchases of PPE are made. 10 Cost of equipment sold: 11 Accumulated depreciation on equipment sold 12 Dividends declared and paid in current year 13 14 Balance Sheets as of Dec. 31st 15 10,000 5,000 9,300 Previous Difference Increase or Current Income statem Year Year Decrease? 16 Assets Sales Revenue Cost of goods sold Gross Margin 17 Current Assets 18 Cash 19 Accounts Receivable 20 Interest Receivable 21 Merchandise Inventory 22 Prepaid Rent 23 Total current assets 24 50,000 36,000 14,000 increase 38,000 23,000 100 15,000 100 increase 0 Operating expens- Salaries expense Rent expense Insurance expense Depreciation expen Total expenses Income from operan Other revenuelexp- Plus: Gain on sale c Plus: interest revenL Less: Interest expem Total Net Income decrease 48,000 11,000 65,000 12,000 17,000 1,000 increase increase 165,000 118,100 46,900 increase 25 Long-term Assets 26 Notes Receivable (nontrade) 27 Property, Plant & Equipment (PPE) 28 Less: Accumulated Depreciation 29 Total longterm assets 0 7,500 100,000 (20,000) 87,500 7,500 10,000 15,000 decrease 90,000 (35,000) 55.000 decrease decrease 32,500 decrease 30 31 Total Assets 220,000 205,600 14.400 increase 32 33 Liabilities and Shareholder's Equity 34 Current Liabilities 35 Accounts Payable -merchandise supplers 20,000 increase 18,000 2,000 Sheet1 Ready A Conditional Formatting Format as Table v Cells Editing Ideas Number lignment Cell Styles G F Name as an "increase" or "decrease" (see Cash example). sh Flows at the bottom of the file. Current Income statement Difference Increase or Decrease? Year 270,000 145,000 125,000 Sales Revenue Cost of goods sold Gross Margin 14,000 increase 15,000 100 increase Operating expenses Salaries expense decrease 78,000 14,000 6,200 increase 17,000 1,000 46,900 Rent expense Insurance expense Depreciation expenser Total expenses Income from operations Other revenue/expense Plus: Gain on sale of Equipment (PPE) Plus: interest revenue Less: Interest expense increase increase 20,000 118.200 6,800 7,500 decrease decrease 10,000 3,200 200 15,000 decrease ) decrease 32,500 600 2,800 9,600 Total 14,400 increase Net Income 2,000 increase AutoSave OFF Template ACC 213 Lab Home Insert Draw Page Layout Formulas Data Review View Arial A A 10 Paste IUv A Alignment Number fr 60 Increase in Accounts Receivable A C D 28 Less: Accumulated Depreciation 29 Total long-term assets (35,000) I (20,000) 55,000 87,500 15,000 32,500 decrease decrease 30 31 Total Assets 220,000 205,600 14,400 increase 32 33 Liabilities and Shareholder's Equity 34 Current Liabilities 35 Accounts Payable -merchandise suppliers 36 Salaries Payable 37 Uneamed Revenue 38 Interest payable 39 Total current liabilities 20,000 5,800 8,100 18,000 2,100 12,500 2,000 3,700 4,400 increase increase decrease increase 600 200 400 34,500 1,700 32,800 increase 40 41 Long-term liabilities 42 Notes Payable (due in 5 years) 43 Bonds Payable (due in 10 years) 44 Total long-term liabilities 45 Total liabilities 46 Shareholder's equity 47 Common stock $10 par 48 Additional Paid in Capital 49 Retained Eamings 50 Total stockholder's equity 51 Total Liabilities plus stockholder's equity 3,700 5,500 21,300 17,600 5,500 decrease increase decrease 0 9,200 43,700 21,300 54,100 12,100 10,400 decrease 64,500 50,000 90,000 11,500 151,500 14,500 10,000 300 increase 100,000 11,800 increase increase 176,300 24,800 increase 220,000 205,600 14,400 increase 52 53 54 55 56 Good Student Company Statement of Cash Flow (Indirect Method) December 31, 20XX 57 Operating Activities: 58 Net Income Curent Assets 9,600 Current Liabilities 59 Adjustments: Non-cash Expense 60 Increase in Accounts Receivable Increase in Inventory Increase in Prepaid Rent (15,000) Gains/Losses (17,000) (1,000) 61 62 Sheet1 Ready X A A 10 Arial A B IU Alignment Nu Paste X f Increase in Accounts Receivable A60 A Good Student Company Statement of Cash Flow (Indirect Method) 54 55 December 31, 20XX 56 Current Assets 9,600 Current Liabilities Non-cash Expense (15,000) Gains/Losses 57 Operating Activities: 58 Net Income 59 Adjustments: Increase in Accounts Receivable Increase in Inventory Increase in Prepaid Rent (17,000) (1,000) Increase in Accounts Payable Increase in Salaries Payable 2,000 3,700 4,400 Decrease in Uneamed Revenue 71 Net Cash Flow from Operating Activities 73 Investing Activities: Long-term Assets 77 Net Cash Flow from Investing Activities 79 Financing Activities: Long-term Liabilities Equity 82 83 84 85 Net Cash Flow from Financing Activities 86 87 Reconciliation: Sheet1 Ready + Draw Page Layout Formulas Data Review Insert Home X A A Arial 10 A B IU Paste Alignment Num fx Increase in Accounts Receivable A60 A B jesuneme TOTaaT LApoIrao (15,000) Gains/Losses (17,000) (1,000) 2,000 3,700 4,400 60 Increase in Accounts Receivable Increase in Inventory 51 62 63 Increase in Prepaid Rent Increase in Accounts Payable Increase in Salaries Payable Decrease in Uneamed Revenue 54 55 66 57 68 69 70 71 Net Cash Flow from Operating Activities 72 73 Investing Activities: 74 75 76 77 Net Cash Flow from Investing Activities 78 79 Financing Activities: 80 Long-term Assets Long-tem Liabilities Equity 81 82 83 84 85 Net Cash Flow from Financing Activities 86 87 Reconciliation: 88 Net Change in Cash 89 Add: Beginning Cash Balance 90 Ending Cash Balance 14,000 36,000 50,000 91 92 93 Sheet1 + Ready