2. The financial statements in the year 2021 and 2022, for Kosinski AG contains the following condensed information.
December 31
2022
2021
Property, plant&equipment
€236,500
€150,000
Accumulated depreciation
(37,700)
(25,000)
Long-term investments
0
15.000
Inventory
35,000
42,000
Accounts receivable (net)
43,300
20,300
Cash
30.900
10,200
€303,000
€212,500
Share capital-ordinary
€130,000
€ 90,000
Retained earnings
70,000
29,000
Long-term notes payable
70,000
50,000
Accounts payable
21,000
17,000
Accrued liabilities
17.000
26,500
€308,000
€212,500
Additional information for 2022 is:
1. Income before income taxes for the year 2022, €98,800.
2. Depreciation on plant assets for the year, €12,700.
3.
Sold the long-term investments for €28,000.
4.
Paid dividends of €35,000.
5.
Purchased machinery costing €26,500, paid cash.
6. Purchased machinery and gave a €60,000 long-term note payable.
7.
Paid a €40,000 long-term note payable by issuing ordinary shares.
Paid income taxes of €22,800 for 2022.
8.
Instructions:
1. Cash generated from operations = €
2. Net cash provided by operating activities = €
3. Net cash provided by investing activities = €
4. Net increase (decrease) in cash = € @
5. Free Cash Flow = € @
填空题 (25 分) 159 (請依照醫目中的填空位置依次填寫答案)
Ⓒ29,000
54,200
1,500
20,700
-89400
