P(17)-7(A)

Waller Company
Statement Of Cash Flow
Account Amount Amount
Cash Flow From operating ACT
Net Income 32000
Adjustment net Income to
net cash
Operating Activities
Dep. Expence 14500
Acc. Receivable increase -19000
Increase in inventory -7000
Increase in Acc. Payable 14000
Decrease in income tax -1000
Payable 1500
Net cash provided by
operating activities 33500
Cash flows from Investigating
activities
Sales of equipment 8500
Net cash provided by
Investigating Activities 8500
Cash Fiow from financing
activities
Payment for cash devident -25000
Redemption on bond -6000
Issurance of common stock 4000
Net cash usued by Financing
activities -27000
Net increase in cash 15000
Cash at the beginning 20000
Cash at the end 35000
17(5) Grania Company
Statement of cash Fiow
Account Amount Amount
Cash flows from operating
activities
Net income 230000
Adjustment of net income
Depriciation expence 60000
Loss of sale of equipment 16000
Acc. Receivable increase -15000
Acc. Payable increase 13000
Income tax payable increase 4000 78000
Net cash usuad by operating
activities 308000
17(9) ARMA INC
Statement of Cash Flow
Accounts Amount Amount
Cash flow from operating
activities
Net cash 158900
Adjustment of net income to
net cash
Operating activities
Dep. Expence 46500
Acc. Receivable increase -59800
Inventory increase -9650
Prepaid expence increase -2400
Acc. Payable increase 44700
Accured expence decrise -500
Loss on sale of plant asset 7500 26350
Net cash provided by
operating expence 185250
Cash flow from Investigating
Sale of plant asset 1500
Purchase of plant -85000
Purchase of investment -24000
Net cash usuad by
investigating activities -107500
Cash flow from Financing
Payment of cash devidend -40350
Redemption of bond -40000
Issuance of common stock 45000
Net cash usuad by Financing 35350
Net increase in cash 42400
Cash at the beginning 48400
Cash at the end 90800
17(11) Ramerez Company
Cash flow Statement
Accounts Amount Amount
Cash flow from operating
activities
Net Income 37000
Adjustment of net income to
net cash
Dep. Expence 42000
Acc. Receivable decrise 18000
Increase in inventory -9450
Decrease in prepaid expence 5720
Increase in Acc. Payable 7730
Loss of sale equipment 4000 68000
Net cash by Operating
activities 105000
Cash flow from Investigating
sale of equipment 6000
Purchase of equipment -95000
Sale of land 25000
Net cash usuad by
investigating -64000
Cash flow from Financing
Payment of cash devidend -15000
Net cash usuad by financing -15000
Neat increase 26000
Cash at the beginning 45000
Cash at the end 71000
P(17)-B(5) Brisling Company
Statement of cash flow
Accounts Amount Amount
Cash flow from operating
activities
Net income 109000
Adjustment of net income to
net cash
Decrease in Acc. Receivable 20000
Decrease in Acc. Payable -21000
increase in income tax
payable 6000 5000
Net cash provided by
operating expence 114000
P(17)-3(A) Albart company
Cash flow
Accounts Amount Amount
Cash flow from operating
activities
Net income 1650000
Adjustment of net income to
neat cash
Dep. Expence 90000
Increase in Acc.receivable -250000
Decrease in inventory 500000
Increase in prepaid expence -150000
Decrease in accured payable -100000
Decrease in account payable -34000 -250000
Net cash usuad by operating
expence 1400000