Adhila Sandra Devy_2440104851_LF53

SINJH SA
Statements of Cash Flows
For the Year Ended December 2017
Operating Activities
Net Income 172,900
Increase in Account Payable 44,700
Loss on Disposal of Plant Assets -
Depreciation Expenses 45,000 89,700

Increase in Account Receivable 59,800

Increase in Inventory 9,650
Increase in Prepaid Expense 3,300
Decrease in Accrued Expense Payable 500
Gain on Disposal of Plant Assets 5,000 78,250
Net Cashflows from Operating Activities 184,350

Investing Activities
Sale of Equipment 12,500
Increase in Long-term Investment - 26,000
Purchase Equipment - 80,000
Net Cashflows from Investing Activities - 93,500

Financing Activities
Retirement of Bonds Payable - 40,000
Share Capital, Issued for Cash 45,000
Declared and Paid of Cash Dividends - 43,900
Net Cashflows from Financing Activities - 38,900
Net Increase in Cash 51,950
Beginning Cash Balance 48,400
Ending Cash Balance 100,350
Equipments
242,500 57,500 Cash 12500
80,000 Accumulated Depreciation
Equipmet

265,000

Accumulated depreciation
50,000 52,000 Derpreciation Expense
45,000 Accumulated Depreciation

47,000

Bonds Payable
40,000 150,000 Bonds Payable
Cash

110,000

Retained earnings
43,900 105,450 Income Summary
NI 172,900 Retained Earnings

Cash Dividends
234,450 Dividends Payable

Dividends Payable
Cash

Retained Earnings
Cash Dividends

Share Capital-Ordinary
175,000 Cash
45,000 Share Capital-Ordinary
220,000
 45,000
45,000

40,000
40,000

172,900
172,900

43,900
43,900

43,900
43,900

43,900
43,900

45,000
45,000