The net income reported on the income statement for the current year was $73,600. Depreciation recorded on store equipment for the year amounted to $27,400. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows:   End of Year Beginning of Year Cash $23,500   $18,700   Accounts receivable (net) 56,000   48,000   Merchandise inventory 35,500   40,000   Prepaid expenses 4,750   7,000   Accounts payable (merchandise creditors) 21,800   16,800   Wages payable 4,900   5,800     A.Prepare the Cash Flows from (used for) Operating Activities section of the statement of cash flows, using the indirect method.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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The net income reported on the income statement for the current year was $73,600. Depreciation recorded on store equipment for the year amounted to $27,400. Balances of the current asset and current liability accounts at the beginning and end of the year are as follows:
 
End of Year Beginning of Year
Cash $23,500   $18,700  
Accounts receivable (net) 56,000   48,000  
Merchandise inventory 35,500   40,000  
Prepaid expenses 4,750   7,000  
Accounts payable (merchandise creditors) 21,800   16,800  
Wages payable 4,900   5,800  
 
A.Prepare the Cash Flows from (used for) Operating Activities section of the statement of cash flows, using the indirect method.
 
 B.Briefly explain why net cash flows from operating activities is different from net income.
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