SOUR CORPORATION

Statements of Cash Flows

For the Year Ended December 31, 2019
Cash Flows from Operating Activites
Net Income 19,300
Depreciation expense (2,200)
Increase in acc receiveable (2,900)
Increase in acc payable 3,500
Net cash provided by operating activites (1,600)
Cash Flows from Investing Activites
Sell Equipment 3,800 *peralatan seharga 10,000 dijual 3,800
Investments 9,000
Net cash provided by investing activites 12,800
Cash Flows from Financing Activites
Share Captal Ordinary 5,000
Issuance Bonds Payable (20,000)
Dividends (15,400)
Retained earnings (3,900)
Net cash provided by financing activites (34,300)
Net Increase in Cash (3,800) harusnya (5,500)
Cash at the beginning of period 17,700
Cash at the end of period 13,900 harusnya 12,200

Cash Flows from Financing Activites

Net Income 19300
Adjustment to reconcile net income to
Depreciation expense 4000
Account Receivable -25200
Accounts Payable 14600
Retained earnings 33800

Bonds Payable 10000

Share Capital 50000
Investments 25000
Equipment -60000
Cash 12200
Net cash provoded by operating activit 7700
 Share capital-ordinary $ 50,000 $ 45,000
Retained earnings 33,800 29,900
Bonds payable 10,000 30,000
Accounts payable 14,600 11,100
Total $108,400 $116,000

operating
investing
financing

2018 2019 Selisih Kas nya

Accounts Receiv 22,300 25,200 2,900 turun 2900
Cash 17,700 12,200 (5,500) turun 5500
Retained earnin 29,900 33,800 3,900 turun 3900
Accounts Payab 11,100 14,600 3,500 naik 3500
Equipment 70,000 60,000 (10,000) naik 10000
Accmuluated de (10,000) (14,000) 4,000 naik 4000
Investments 16,000 25,000 9,000 naik 9000
Share Captal Or 45,000 50,000 5,000 naik 5000
Bonds Payable 30,000 10,000 (20,000) turun 20000
Dividends turun 15400
dijual seharga $ 3.800.
3a
Cash Flows from Operating Activities
Net Income 19,300
Depreciation Expenses 4,000
Increase in Account Receiveable -2,900
Increase in Account Payable 3,500
Net Cash Provided by Operating Activities 23,900

Cash Flows from Investing Activities

Purchase of Equipment 10,000
Disposal of Plant Assets -3,800
Investments 9,000
Net Cash Used by Investing Activities 15,200

Cash Flows from Financing Activities

Issuance of Ordinary Shares -5,000
Payment of Cash Dividend 15,400
Net Cash Used by Financing Activities 10,400

Net Increase in Cash 5,500

Cash at Beginning of Period 17,700
Cash at End of Period 12,200

3b Free Cash Flows 500

(22,100 - 6,200 - 15,400)