investments $ 32,000.00 share capital - ordinary $ 100,000.

00
plant assets (net) $ 81,000.00 retained earnings $ 23,200.00

land $ 40,000.00 lont-term notes payable $ 41,000.00

accounts receivable $ 21,200.00 accounts payable $ 30,000.00
cash $ 20,000.00 $ 194,200.00
$ 194,200.00

transaction
1 sale of investments 15000 1 32000-15000+3400 investment
gain on sale of investme 3400 2 40000+18000+30000 land
2 purchase of land 18000 3 41000-16000 notes payable
3 retirement of notes pay 16000 4 100000+20000 share cap
4 issuance of ordinary sha 20000 5 23200-8200+32000 retained earnings
5 payment of cash divide 8200 6 81000-11000 plant asset
6 net income 32000 7 30000 bonds payable
depreciation exp 11000 8
7
8 cash at the rnd of the y 32000 20400
acct receiv 20400

retirement pengurangan
cash flows from operating activities
net income 32000
adjustments to roconcile net income to net
cash provided by operating activities:
depreciation expenses 11000
gain on sale of investments -3400
increase in acct receiv -20400 -12800
net cash provided by operating activities 19200
cash flows from investing activities
sale of investments 15000
purchase of land -18000
net cash used by investing activities -3000
cash flows from financing activities
retirement of notes payable -16000
issuance of ordinary shares 20000
payment of cash dividends -8200
net cash used by financing activities -4200

net increase in cash 12000

cash at beginning of year (32000-12000) 20000
cash at end of year 32000

investasi dan aktivitas keuangan yang bukan cash adalah pembelian tanah melalui issuance bonds 30000
 free cash flow:
19200-

two cash flow ratios

current cash debt coverage ratio: 0.64
cash debt coverage ratio:

h melalui issuance bonds 30000