Millennium Solutio Identifying cash flows from investing acti 31-Dec-13

1 Cash Flow from Investing activities

2 Cash Flow from Finanacial Activities activities

Retirement of Common Shares Issuance of short-term note payable for cash Distribution of cash dividends declared in 2012 Net cash flow from Investment activities+C19:C19:D19

Millennium Solutions, Inc. Identifying cash flows from investing activities and financing activities 31-Dec-13

Account Proceeds from sale of equipment Acquisition of building for cash Purchase of marketable securities (not a cash equivilant) Collection from note reciveable with interest(principle amount) Net cash flow from Investment activities

Amount $ $ $ $ $ 8,000,000.00 (7,000,000.00) (5,000,000.00) 11,000,000.00 7,000,000.00

Account Payment for the early extinguishment of long-term notes (book value: $50 million) Sale of Common shares Retirement of Common Shares Issuance of short-term note payable for cash Distribution of cash dividends declared in 2012 Net cash flow from Investment activities+C19:C19:D19

Amount

$ (54,000,000.00) $ 176,000,000.00 $ (122,000,000.00) $ 10,000,000.00 $ (30,000,000.00) $ (20,000,000.00)

activities

Peach Computers Cash flows from operating activities (direct method statement and cash flows from operating activ 2013
1 A Summary Entry
Account Cash(Recived from customers) Accounts Recievable Sales Revenue

B Summary Entry
Account Cost of Goods Sold Inventory Accounts Payable Cash (paid to supplier of goods)

C Summary Entry
Account Sales Expense Salaries Payable Cash (paid to employees)

D Summary Entry
Account Insurance Expense Prepaid Insurance Cash (paid to insurance)

E Summary Entry
Account Income Tax Expense Income Tax Payable Cash (paid for Income Tax)

2 Cash Flow from Operating Expense

Account Cash recived from Customers

Cash paid to suppliers Cash paid to employees Cash paid for Insurance Cash paid for Income Taxes Net cash flows from operating activities

Peach Computers activities (direct method) derived from an income ws from operating activities indirect method) 2013

Amount $ 311,000,000.00 $ 6,000,000.00 $ 305,000,000.00

Amount $ 185,000,000.00 $ 13,000,000.00 $ 8,000,000.00 $ 206,000,000.00

Amount $ 41,000,000.00 $ 5,000,000.00 $ 36,000,000.00

Amount $ 19,000,000.00 $ 9,000,000.00 $ 10,000,000.00

Amount $ 22,000,000.00 $ 20,000,000.00 $ 2,000,000.00

Amount $ 311,000,000.00

$ (206,000,000.00) $ (36,000,000.00) $ (10,000,000.00) $ (2,000,000.00) $ 57,000,000.00

DUX COMPANY Spreadsheet for the Statement of Cash Flows 2013 (Amounts entered in 000's)
Balance Sheet
Assets Cash Accounts Reciveable Dividends Reciveable Inventory Long-Term Investment Land Building and Equipment Accumulated Depreciation Total Liabilities Accounts Payable Salaries Payable Interest Payable Income Tax Payable Notes Payable Bonds Payable Discount on Bonds Shareholder Equity Common Stock Paid in Capital-ex of par Retained Earnings Treasury Stock Total December 31,2012 20 47 2 50 10 40 250 -50 369

Changes
Debit Credit 13 3 1 5 5 30 15 40 30 5

20 5 2 8 0 70 -3

7 3 2 1 30 25 1

200 20 47 0 369

10 4 14 13 8 25

Spreadsheet for the Statement of Cash Flows Statement of Income

Revenue
Sales Revenue Dividend Revenue December 31,2012

Changes
Debit Credit 200 3

Expenses

Cost of Goods Sold Salaries Expense Depreciation Expense Interest Expense Loss on sale of building Income Tax Expense Net Income

120 25 5 8 3 17 25

Statement of Cash Flow

Operating Activities
Cash flow from: Customers dividends recived Cash outflow: To supplier of goods To employees For Interest For Income Taxes 203 2 132 28 5 18

Net Cash Flow Investiging Activities

Sale of Building Purchase of LT Investment Purchase of equipment 7 5 15

Net Cash Flows

Finance Activities Sales of Bond Payable Payment of cash dividend Payment of treasury stock 25 13 8 13 585

Net Cash Flow

Net Increase in Cash Total 585

DUX COMPANY Statement of Cash Flows For year ended December 31, 2013 ($ in 000s)
Account
Cash Flow from Operating Activities Cash flow from: Customers dividends recived

Debit Credit

$ 203 $ 2

Cash outflow: To supplier of goods To employees For Interest For Income Taxes Net Cash Flow Investiging Activities Sale of Building Purchase of LT Investment Purchase of equipment Net Cash Flows Finance Activities Sales of Bond Payable Payment of cash dividend Purchase of treasury stock Net Cash Flow Net Increase In Cash Cash Balance January 1, and Total

$ (132) $ (28) $ (5) $ (18) $ 22

$ 7 $ (5) $ (15) $ (13.00)

$ 25 $ (13) $ (8) $ $ 4 13 20 $ 33

of Cash Flows

00's)
December 31,2013 33 44 3 55 15 70 225 -25 420

13 2 4 7 30 95 -2

210 24 45 -8 420

of Cash Flows

December 31,2013 200 3

-120 -25 -5 -8 -3 -17 25

22

-13

4 13

ws 13 ($ in 000s)