E11-6

A. DATE Account Title & Explanation Debit Credit

Apr-01 Cash 99000
Common Stock 99000
Jun-15 Cash Devidends 103500
Devidends Payable 103500
Jul-10 Devidends Payable 103500
Cash 103500
Dec-01 Cash 48000
Common Stock 48000
Dec-15 Cash Devidends 116800
Devidends Payable 116800

Devidens & Devidends Payable akan di laporkan pada Retained Earning Statement. Deviden sejumla
B.
kurangi
Pada Balance Sheet akan di laporkan $116.800 sebagai current liability
ning Statement. Deviden sejumlah $220.300 akan di
E11-7

A. BEFORE ACTION AFTER STOCK DEVIDEND

Paid In Capital 648000 680400
Retained Earnings 400000 367600
Total Stockholders' Equity 1048000 1048000
Shares Outstanding 81000 85050
AFTER STOCK SPLIT
648000
400000
1048000
162000
E12-6

A. RAMOS CORPORATION
Statement of Cash Flow
For the Year Ended December 31, 2014
Cash Flow from Operating Activities
Net Income
Adjustment to reconcile net income to net cash operating activities
Depreciation Expenses 162000
Decrease in Account Payable (3700)
Increase Account Receivable (8200)
Increase Inventory (11000)
Increase Income Tax Payable 4700
Net Cash Provided by Operating Activities

Cash Flow from Investing Activities

Sale of Land at Book Value 35000
Purchase of Building (289000)
Net Cash Used by Investing Activities

Cash Flow from Financing Activities

Payment of Cash Devidends (12000)
Purchase Treasury Stock (26000)
Issuance of Bonds 200000
Net Cash Used by Financing Activities

Net Increase in Cash

Cash at Beginning of Period
Cash at The End of Period
284100

143800
427900

###

162000

335900
45000
380900