Net Cash Flow From Operating Activities Verna Company's records provided the following information for 2019: decrease in accounts payable, $4,000 loss on sale of land, $1,100 increase in inventory, $7,100 increase in income taxes payable, $2,800 net income, $68,500 patent amortization expense, $1,200 ordinary loss, $6,300 decrease in deferred taxes payable, $2,200 amortization of discount on bonds payable, $1,800 payment of cash dividends, $22,000 depletion expense, $4,800 decrease in salaries payable, $1,900 decrease in accounts receivable, $3,800 gain on sale of equipment, $6,900 proceeds from issuance of stock, $62,000 ordinary gain, $4,000 depreciation expense, $10,000 amortization of discount on investment in bonds, $1,700 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, $4,000
  2. loss on sale of land, $1,100
  3. increase in inventory, $7,100
  4. increase in income taxes payable, $2,800
  5. net income, $68,500
  6. patent amortization expense, $1,200
  7. ordinary loss, $6,300
  8. decrease in deferred taxes payable, $2,200
  9. amortization of discount on bonds payable, $1,800
  10. payment of cash dividends, $22,000
  11. depletion expense, $4,800
  12. decrease in salaries payable, $1,900
  13. decrease in accounts receivable, $3,800
  14. gain on sale of equipment, $6,900
  15. proceeds from issuance of stock, $62,000
  16. ordinary gain, $4,000
  17. depreciation expense, $10,000
  18. amortization of discount on investment in bonds, $1,700

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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