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GRANIA COMPANY Partial Statement Of Cash Flows
Grania Company's income statement contained the condensed information below.
GRANIA COMPANY
Income Statement For the Year Ended December 31, 2008
Revenues $970,000
Operating expenses, excluding depreciation $624,000
Depreciation expense 60,000
Loss on sale of equipment 16,000
700,000
Income before income taxes 270,000
Income tax expense 40,000
Net income $230,000
Grania's balance sheet contained the comparative data at December 31, shown below.
2008 2007
Accounts receivable $75,000 $60,000
Accounts payable 41,000 28,000
Income taxes payable 11,000 7,000
Accounts payable pertain to operating expenses.
Instructions
Complete the operating activities section of the statement of cash flows using the indirect method. (List multiple entries with a positive cash flow first and then the negative cash flow. List amounts from largest to smallest eg 10, 5, 3, 2. If amount decreases cash flow, use either a negative sign preceding the number eg -45 or parentheses eg (45).)
GRANIA COMPANY
Partial Statement of Cash Flows
For the Year Ended December 31, 2008
Cash flows from operating activities
$
Adjustments to reconcile net income to net cash
provided by operating activities
$ Net cash provided by operating activities
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