Ballard Co. reported $145,000 of net income for 2020. The accountant, in preparing the statement of cash flows, noted the following items occurring during 2020 that might affect cash flows from operating activities. Ballard purchased 100 shares of treasury stock at a cost of $20 per share. These shares were then resold at $25 per share. Ballard sold 100 shares of IBM common at $200 per share. The acquisition cost of these shares was $145 per share. There were no unrealized gains or losses recorded on this investment in 2020. Ballard revised its estimate for bad debts. Before 2020, Ballard's bad debt expense was 1% of its receivables. In 2020, this percentage was increased to 2%. Net accounts receivable decreased by $12,000 during 2020. Ballard issued 500 shares of its $10 par common stock for a patent. The market price of the shares on the date of the transaction was $23 per share. Depreciation expense is $39,000. Ballard Co. holds 40% of the Nirvana Company's common stock as a long-term investment. Nirvana Company reported $27,000 of net income for 2020. Nirvana Company paid a total of $2,000 of cash dividends to all investees in 2020. Ballard declared a 10% stock dividend. One thousand shares of $10 par common stock were distributed. The market price at date of issuance was $20 per share. Instructions Prepare a schedule that shows the net cash flow from operating activities using the indirect method. Assume no items other than those listed above affected the computation of 2020 net cash flow from operating activities.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Ballard Co. reported $145,000 of net income for 2020. The accountant, in preparing the statement of cash flows, noted the following items occurring during 2020 that might affect cash flows from operating activities.

  1. Ballard purchased 100 shares of treasury stock at a cost of $20 per share. These shares were then resold at $25 per share.
  2. Ballard sold 100 shares of IBM common at $200 per share. The acquisition cost of these shares was $145 per share. There were no unrealized gains or losses recorded on this investment in 2020.
  3. Ballard revised its estimate for bad debts. Before 2020, Ballard's bad debt expense was 1% of its receivables. In 2020, this percentage was increased to 2%. Net accounts receivable decreased by $12,000 during 2020.
  4. Ballard issued 500 shares of its $10 par common stock for a patent. The market price of the shares on the date of the transaction was $23 per share.
  5. Depreciation expense is $39,000.
  6. Ballard Co. holds 40% of the Nirvana Company's common stock as a long-term investment. Nirvana Company reported $27,000 of net income for 2020.
  7. Nirvana Company paid a total of $2,000 of cash dividends to all investees in 2020.
  8. Ballard declared a 10% stock dividend. One thousand shares of $10 par common stock were distributed. The market price at date of issuance was $20 per share.

Instructions

Prepare a schedule that shows the net cash flow from operating activities using the indirect method. Assume no items other than those listed above affected the computation of 2020 net cash flow from operating activities.

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