CASH FLOW STATEMENT

Hi! Can someone explain this to me? Thanks alot!

Question

Kimberwick Tech reported the following info for the year ended Dec 31.

Net Sales - 50 000

Cash Exp - 3250

Cash Taxes - 7000

Increase in receivables - 500

Depr exp - 1000

Cash flow from investing - (5000)

Cash flow from financing (4250)

If the cash balance increased 13 000 over the year, cash flow from operations (CFO) is closest to :

CFO = 50 000 - 3250 - 17 000 - 7000 -500 = 22 250 I do not understand this method. Can someone please explain? (I already know the total cash method)

I am not able to tie in the outflow of 17000… remaining items make sense.

it would be good to be able to understand this…

Looks like a typo; probably should be 1,000 (depreciation), not 17,000.

Check for errata.

if its 1000 then numbers don’t add up…

even if its depreciation, this is direct method and depreciation shouldn’t even be in question…

for me the answer looks like

50000 - 3250 - 7000 -500 (Depreciation is noncash charge and is not outflow so no need to subtract it from Sales)

anyone care to comment?

I got it…

total cash during the year = CFO + CFI + CFF

cash increased during the year = 13000

13000 = CFO + CFI + CFF

13000 = CFO -5000 -4250 (remember CFI and CFF are negative so cash outflow)

CFO = 13000 + 5000 + 4250.

other items were given to confuse us.

Too bad, by now I would have already turned the exam in and got this wrong anyway.