169. Use the following income statement and information about selected current assets and current liabilities to calculate the net cash provided or used by operating activities using the indirect...





169. Use the following income statement and information about selected current assets and current liabilities to calculate the net cash provided or used by operating activities using the indirect method.












































































PULLMAN COMPANY



Income Statement



For Year Ended December 31, 2015




Sales............................







$180,000




Cost of goods sold...................







104,000




Gross profit from sales................







$ 76,000




Operating expenses:










Salaries and wages expense...........




$25,000







Depreciation expense...............




7,000







Rent expense....................




7,200







Interest expense..................




1,900




41,100




Income from operations...............







$34,900




Loss on sale of land..................







3,500




Net income.......................







$31,400


















Selected beginning and ending balances of current asset and current liability accounts, all of which relate to operating activities, are as follows:






















































Balance







Dec. 31, 2015




Dec. 31, 2014




Accounts receivable..................




$27,600




$24,000




Merchandise inventory...............




22,300




20,000




Prepaid rent.......................




550




400




Accounts payable...................




27,100




26,000




Salaries and wages payable.............




10,400




9,000




Interest payable....................




300




250

















May 15, 2022
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