During a recent year, Nicole’s Getaway Spa (NGS) reported net income of $2,300. The companyreported the following activities:a. Increase in inventory of $400.b. Depreciation of $3,000.c. Increase of $2,170 in prepaid expenses.d. Payments of $4,600 on long-term debt.e. Purchased new spa equipment for $7,582.f. Payments on accounts payable exceeded purchases by $320.g. Collections on accounts receivable exceeded credit sales by $859.h. Issued $10,000 of common stock.Required:Based on this information, prepare a statement of cash flows for the year ended December 31 usingthe indirect method. Assume the cash balance at the beginning of the year was $7,000.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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During a recent year, Nicole’s Getaway Spa (NGS) reported net income of $2,300. The company
reported the following activities:
a. Increase in inventory of $400.
b. Depreciation of $3,000.
c. Increase of $2,170 in prepaid expenses.
d. Payments of $4,600 on long-term debt.
e. Purchased new spa equipment for $7,582.
f. Payments on accounts payable exceeded purchases by $320.
g. Collections on accounts receivable exceeded credit sales by $859.
h. Issued $10,000 of common stock.
Required:
Based on this information, prepare a statement of cash flows for the year ended December 31 using
the indirect method. Assume the cash balance at the beginning of the year was $7,000.

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