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Metagrobolize Industries Spreadsheet for the Statement of Cash Flows 2013 (Amounts entered in 000's)

Balance Sheet
Assets Cash Accounts Reciveable Inventory Land Building: Less Accumulated Depreciation Equipment Less Accumulated Depreciation Patent Total Liabilities Accounts Payable Accured Expense Lease Liability-Land Shareholder Equity Common Stock Paid in Capital-ex of par Retained Earnings Total 3000 675 1500 5850 450 225 0 December 31,2012 375 450 525 600 900 -270 2250 -480 1500 5850

Statement of Income
Revenue
Sales Revenue Gain on Sale of Land

Expenses
Cost of Goods Sold Depreciation Expense:Building Depreciation Expense:Equipment Loss on sale of equipment Amoritization of Patent Operating Expense Net Income

Statement of Cash Flow


Operating Activities
Cash flow from: Customers Cash outflow: To supplier of goods For Operating Expense Net Cash Flow

Investing Activities
Purchase of Equipment Sale of Land Sale of Equipment Net Cash Flows Finance Activities Payment of Cash Dividends Net Cash Flow Net Increase in Cash Total

METAGROBOLIZE INDUSTRIES Statement of Cash Flows For year ended December 31, 2013 ($ in 000s)
Account Cash Flow from Operating Activities
Cash flow from: Customers Cash outflow: To Supplier of Goods For Operating Expense Net Cash Flow

Debit

Credit

2495 -675 -425 1395

Investing Activities
Purchase of Equipment Sale of Land Sale of Equipment Net Cash Flows -900 165 15 -720

Finance Activities
Payment of Cash Dividends Net Cash Flow -450 -450

Net Increase in Cash Cash Balance, January 1,2013 Cash Balance, December 31,2013

225 375 600

Non-Cash Investing and Finance


Land aquired by lease 150

dustries ment of Cash Flows

d in 000's)
Changes
Debit 225 150 375 150 Credit December 31,2013 600 600 900 75 675 900 30 -300 300 2850 315 -525 300 1200 6900

900 270

300 75 150

750 300 150

225 450

150 75 975

3150 750 1800 6900

2645 90 600 30 315 15 300 500 975

2645 90 600 30 315 15 300 500 975

2495 675 425 1395 900 165 15 -720 450 225 8155 -450 225

8155

NDUSTRIES sh Flows 31, 2013 ($ in 000s)

Mike Roe Computers Cash flows from operating activities (direct method) derived from an income statement from operating activities (indirect method) 2013 ($ in millions)
A
Account Cash(Recived from Customers) Account Receivable Sales Revenue Debit $ 155 $ 5 $ 150 $ $ 90 6 $ 9 $ 87 $ 20 $ 3 $ 17 $ 6 $ $ $ 12 $ 2 $ 10 $ 13 $ $ 6 7 3 3 Credit

Cost of Goods Sold Inventory Accounts Payable Cash (paid to supplier of goods)

Salaries Expense Salaries Payable Cash (paid to employees)

Interest Expense Discount on Bonds Payable Cash (paid for interest)

Insurance Expense Prepaid Insurance Cash (paid for insurance)

Income Tax Expense Income Tax Payable Cash (paid for Income Taxes)

Cash Flow from Operations Cash Recived from Customers Cash Paid to Suppliers Cash Paid to Employees Cash Paid to Interest Cash Paid to Insurance Cash Paid to Income Tax Net Cash Flow from Operating Activities

Amount $ $ $ $ $ $ $ 155 (87) (17) (3) (10) (7) 31

m an income statement and cash flows method)

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