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Statement of Cash Flows (4 questions, 15 points each) Compute 2018 Sub-Totals of the Statement of Cash Flows for Espresso Patronum. Answer in millions to

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Statement of Cash Flows (4 questions, 15 points each) Compute 2018 Sub-Totals of the Statement of Cash Flows for Espresso Patronum. Answer in millions to no decimal places (.e. 13 mil and not 13,000,000) 11 Cash Flows From Operating Activities 12 Cash Flows From Investing Activities 13 Cash Flows From Financing Activities 14 Net Change in Cash & Marketable Securities Statement of Free Cash Flows (6 questions, 15 points each) Compute 2018 Free Cash Flow for Espresso Patronum Answer in millions to one decimal place (le. 13.0 mil and not 13,000,000) 15 Free Cash Flows EBIT 16 - Hypothetical Taxes 17 + Depreciation 18 +- Change in Net Operating Working Capital 19 +/- Change in Long-Term Capital 20 Free Cash Flow APPENDIX: TAX TABLE & FINANCIAL STATEMENTS Plus This Percentage on Anything Over the Base Pay This Amount on Base Income Taxable income $0-50,000 $0 15% $50,001-75,000 $7,500 25% $75,001-$100,000 $13,750 34% $100,001-335,000 $22,250 39% $335,001-10,000,000 $113,900 34% $10,000,001-15,000,000 $3,400,000 35% $15,000,001-18,333,333 $5,150,000 38% $6,416,667 35% Over $18,333,333 Espresso Patronum Coffee Company Income Statement (millions) Income Statement 2018 Sales S 100 Less: Cost of Goods Sold S (27) Gross Profit $ 73 73 Espresso Patronum Coffee Company Income Statement (millions) Income Statement 2018 Sales $ 100 Less: Cost of Goods Sold $ (27) Gross Profit $ Less: Other Operating Expenses $ (15) EBITDA (Earnings Before Interest, Taxes, Depreciation & Amz) $ 58 Less: Depreciation & Amortization $ (15) EBIT (Earnings Before Interest & Taxes) $ 43 Less: Interest $ (25) $ 18 EBT(Earnings Before Taxes & Taxable income) Less: Taxes $ (5) $ 13 Net Income $ (5) Less: Common Stock Dividends $ 8 Addition to Retained Earnings Comnany Ralance Sheet (millions)

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