Thursday, February 28, 2019

PE 1-7B Statement of cash flows

A summary of cash flows for Sentinel Travel Service for the year ended August 31, 2016, follows:

Cash receipts:
Cash received from customers $734,000
Cash received from issuing common stock 36,000

Cash payments:
Cash paid for operating expenses 745,600
Cash paid for land 50,000
Cash paid as dividends 18,000
The cash balance as of September 1, 2015, was $89,000.

Prepare a statement of cash flows for Sentinel Travel Service for the year ended August 31, 2016.


Answer:
SENTINEL TRAVEL SERVICE 
Statement of Cash Flows 
For the Year Ended August 31, 2016 
Cash flows from operating activities: 
Cash received from customers $ 734,000 
Deduct cash payments for operating expenses (745,600) 
Net cash flows used for operating activities $(11,600) 
Cash flows used for investing activities: 
Cash payments for purchase of land (50,000) 
Cash flows from financing activities: 
Cash received from issuing common stock $   36,000 
Deduct cash dividends (18,000) 
Net cash flows from financing activities 18,000 
Net decrease in cash during year $(43,600) 
Cash as of September 1, 2015 89,000 
Cash as of August 31, 2016 $ 45,400 

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