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Te Berndt Corporation expects to have sales of $15 million. Costs other than depreciation are expected to be 75% nilion. Al sales revenues will be

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Te Berndt Corporation expects to have sales of $15 million. Costs other than depreciation are expected to be 75% nilion. Al sales revenues will be collected in cashy and cots other than deprechation must be pald for during the year. The federal tax eate is 21 fe fighore any possibl tnte corperate taxes). Berndt has no debt. a. Set up an income stotement. What is Berndt's expected net income? its texpected net cash flow? Enter your answers in dollart. For exampie, an answer of f million should be-entered as 1,200,000. Round your answers to the nearest dolar. Net incomet 5 Not eash flowis b. Suppose Congress changed the tax lows so that Berndt's depreciation expenses doubled. No chenges in operations occurred. Wrat would happen to reporte profit bnd to obt cosh fisw? 1. If deprecintion dbubled, taxable income would fall to aero, toxes would be zero, and met cash flow would be unaffected. 11. If depreciation doubled, tavable lncome would tall to zero, toxes would be zero, and net cash fiow would nse. III. If depreciotion doubled, taxoble income would fall to aero, taxes would be zero, and net cash flow would decline. IV. If depreciation doubled, toxable income would not be affected since depreciation and amortizationare non-cash expenses. Net cash flow would aise be isnaffected. V. If depreciation Cpubled, toxoble income would not be difectod sirice dapreciation and amortization are non-cash expenses. Net cash fiow would decible. C. Now suppose that Congress changed the tax law such that, instead of doubling Berndt's depreclation, it was reduced it by somb. Haw would profi and net ca flow be atfected? 1. If depreciation were balved, caxable income and taxes would decline but net cash flow would rise. 1I. If depreciotion were halved, taxabie income, toxes, and not cash flow would all deciline 1II. If depreciakion wert halved, caxable income and net cash flow would rise but taxes would fe:t. IV. If deprecidtion were halyed, taxable income and toxes wouid rire but net cash now would fall. c. Now suppose that Congress changed the tax law such that, instead of doubling Berndt's depreciation, It was reduced is by so\%h, How would prokt arid net cash fiow be affocted? I. If depreciation were hslved, taxable income and taxes would decine but net cash flow would rise. 11. If deprecintson ware halved, taxable income, taxes, and net cash flow would all decline. III. If depreciation were halved, toxabie income and net cash fiow would rise but taxos would fall. IV. If depreciotion were halved, taxoble income and taxes would rise but net cash flow would fall. V. If depreciation were halved, taxable income, toxes, and net cath flow would all rise. d. If this were your compony, would you prefer Congress to cause your depreciation expense to be doubled oc halved? why? 1. You should prefer to have lower depreciation charges ond therefore higher not income. Net income represents the funds that are avaliable to the ownars to withdraw from the firm and, therefore, net income should be more important to them than net cash flows. 11. You should prefer to have higher depreciation charges and therefore higher net income. Net cash flows are the funds that are avaliable to the owners to withdraw from the firm and, therefore, cash flows should be more lmportant to them than net income. 1I1. You should prefer to have higher depreciation chargen and therefore higher cash flows. Net cash flows are the fundo that are avalioble to the awiners to withdraw from the firm and, therefore, cosh flows should be more important to them than net income. IV. You should prefer to have lower depreciation charges and therefore higher cath fows. Net cash flows ore the funds that are avallable to the evnare to withdraw from the firm anth, tharefare, cash flows should be more important to them than net income. V. You should prefer to have higher depraciation chargea and therefore higher net income. Net income represents the fundil that are nvoilabie to the ownen to Withdraw from the firm and, therefore, net income should be more important to them than net cash fiows

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