Bolitho Company is a service firm. It established a Deferred Revenue account because prepayments are required for its services. It also uses an Accrued Expense account to record billings of operating expenses. • The Deferred Revenue account had a balance of P670,000 on January 1. Total credits to this account during the year is P8,714,000. Its ending balance increased to P978,000 at yearend. • The Accrued Expense account had a balance of P421,000 on January 1. Total debits to this account during the year is P3,417,000 during the year. Its ending balance decreased by P120,000.   How much is the net income during the year? How much is the total liabilities as of yearend? How much is the net cash flow during the year? [Indicate whether it is an inflow or outflow.]

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Bolitho Company is a service firm. It established a Deferred Revenue account because prepayments are required for its services. It also uses an Accrued Expense account to record billings of operating expenses.
• The Deferred Revenue account had a balance of P670,000 on January 1. Total credits to this account during the year is P8,714,000. Its ending balance increased to P978,000 at yearend.
• The Accrued Expense account had a balance of P421,000 on January 1. Total debits to this account during the year is P3,417,000 during the year. Its ending balance decreased by P120,000.

 

  1. How much is the net income during the year?
  2. How much is the total liabilities as of yearend?
  3. How much is the net cash flow during the year? [Indicate whether it is an inflow or outflow.]
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