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Exercise E-7 Comprehensive horizontal statements model Woody's Catering experienced the following independent events: 1. Acquired cash from issuing common stock. 2. Purchased Inventory on account

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Exercise E-7 Comprehensive horizontal statements model Woody's Catering experienced the following independent events: 1. Acquired cash from issuing common stock. 2. Purchased Inventory on account 3. Paid cash to purchase marketable securities classified as trading securities 4. Recorded unrealized loss on marketable securities that were classified as available for sale securities. 5. Recorded unrealized loss on marketable securities that were classified as trading securities 6. Recorded unrealized loss on marketable securities that were classified as held to maturity securities z Wrote down inventory to comply with lower of cost-or market rule. (Assume that the company uses the perpetual inventory system) 8. Recognized cost of goods sold under the weighted average method 9. Recognized cost of goods sold under FIFO. Required Show the effect of each event on the elements of the financial statements using a horizontal statements model like the following one Use for increase for decrease for increase and decrease, and (NA) for not affected. In the Cash Flow column, indicate whether the item is an operating activity (OA investing activity, or financing activity (FA). Use NA to indicate that an element was not affected by the event. The first transaction is entered as an example Required Show the effect of each event on the elements of the financial statements using a horizontal statements mo Use (+) for increase, (-) for decrease, (+/-) for increase and decrease, and (NA) for not affected. In the Cash whether the item is an operating activity (OA). Investing activity (IA), or financing activity (FA). Use NA to indic not affected by the event. The first transaction is entered as an example. WOODY'S CATERING Effect of Events on the Financial Statements Balance Sheet Income Statement Event No. Assets - Liabilities + Stockholders Equity Revenue Net Expense Cash Flow Income 1 NA NA NA NA FA 2 3 4 5 6 7 8 9

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