Net Cash Flow From Operating Activities Verna Company's records provided the following information for 2019: decrease in accounts payable, $4,700 loss on sale of land, $2,000 increase in inventory, $7,900 increase in income taxes payable, $3,000 net income, $70,000 patent amortization expense, $2,000 ordinary loss, $6,000 decrease in deferred taxes payable, $2,700 amortization of discount on bonds payable, $1,300 payment of cash dividends, $24,000 depletion expense, $4,700 decrease in salaries payable, $1,500 decrease in accounts receivable, $3,700 gain on sale of equipment, $6,400 proceeds from issuance of stock, $59,000 ordinary gain, $3,700 depreciation expense, $19,000 amortization of discount on investment in bonds, $1,200 Required Prepare the operating activities section of Verna's 2019 statement of cash flows using the indirect method. Use a minus sign to indicate cash outflows or decreases in cash.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Net Cash Flow From Operating Activities

Verna Company's records provided the following information for 2019:

  1. decrease in accounts payable, $4,700
  2. loss on sale of land, $2,000
  3. increase in inventory, $7,900
  4. increase in income taxes payable, $3,000
  5. net income, $70,000
  6. patent amortization expense, $2,000
  7. ordinary loss, $6,000
  8. decrease in deferred taxes payable, $2,700
  9. amortization of discount on bonds payable, $1,300
  10. payment of cash dividends, $24,000
  11. depletion expense, $4,700
  12. decrease in salaries payable, $1,500
  13. decrease in accounts receivable, $3,700
  14. gain on sale of equipment, $6,400
  15. proceeds from issuance of stock, $59,000
  16. ordinary gain, $3,700
  17. depreciation expense, $19,000
  18. amortization of discount on investment in bonds, $1,200

Required

Prepare the operating activities section of Verna's 2019 statement of cash flows using the indirect method. Use a minus sign to indicate cash outflows or decreases in cash.

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