Burns Corporation's net income last year was $99,200. Changes in the company's balance sheet accounts for the year appear below: Increases (Decreases) Asset and Contra-Asset Accounts: Cash and cash equivalents $ 21,900 Accounts receivable $ 13,500 Inventory $ (16,800 ) Prepaid expenses $ 4,100 Long-term investments $ 10,200 Property, plant, and equipment $ 77,000 Accumulated depreciation $ 33,200 Liability and Equity Accounts: Accounts payable $ (19,600 ) Accrued liabilities $ 16,800 Income taxes payable $ 4,200 Bonds payable $ (61,200 ) Common stock $ 41,600 Retained earnings $ 94,900 The company did not dispose of any property, plant, and equipment, sell any long-term investments, issue any bonds payable, or repurchase any of its own common stock during the year. The company declared and paid a cash dividend of $4,300. Required: a. Prepare the operating activities section of the company's statement of cash flows for the year. (Use the indirect method.) b. Prepare the investing activities section of the company's statement of cash flows for the year. c. Prepare the financing activities section of the company's statement of cash flows for the year.

Answer and Explanation:

The preparation of the each section of the cash flow statement is presented below:

a.

Cash flow from operating activities  

Net Income $99,200

Adjustments made

Adjustment for non cash effects  

Depreciation $33,200

Change in operating assets & liabilities  

Increase in accounts receivable  -$13,500

Decrease in inventories $16,800

Increase in prepaid expenses -$4,100

Decrease in accounts payable -$19,600

Increase in accrued liabilities $16,800

Increase in income tax payable $4,200

Net cash flow from operating activities (a) $133,000

b.

Cash Flow from Investing activities  

Equipment purchased  -$77,000

Long term investments purchased  -$10,200

Net cash Flow from Investing activities (b) -$87,200

c

Cash Flow from Financing activities  

Cash dividends -$4,300

Issuance of the Common stock $41,600

Bonds paid $-61,200

Net cash Flow from Financing activities (c) -$23,900

sound is invisible, but sometimes we can feel it. when a kettle-drum is thumped with a stick that time the tight drum skin moving up and down very quickly for some time and then it pumped sound waves into the air. loudspeakers also work in a similar manner.

components of a speaker:

electromagnet

in order to translate an electrical signal into an audible sound, an electromagnet is used in looudspeakers

  suspension

suspension is used to   center the voice coil in the gap of the magnet and it exerts a restoring force to keep it there. suspension is used to limits the maximum mechanical excursion of the diaphragm and voice coil.

voice coil

voice coil is a coil of wire which is attached to the apex of a loudspeaker cone. it provides the motive force to the cone by the reaction of a magnetic field to the current passing through it.

cone

in a   loudspeaker, a   thin, semi-rigid membrane attached to the voice coil, which moves in a magnetic gap due to which it vibrates   and produced sound. it is known as diaphragm and it can also be called a cone, though not all speaker diaphragms are cone-shaped.

surround

surround is also known as front suspension. surround is used to join the cone to the chassis. together with the suspension it controls the cone excursion, and it is also used to   determine how energy which is   travelling through the cone is absorbed, and how the speaker limits when it reaches the ends of its travel.

dustcap

dustcap is used to protect the voice coil from dust and dirt. it is a part of the cone.

how speaker work

the outer part of the cone is fastened to the outer part of the loudspeaker's circular metal rim. the inner part is fixed to   voice coil that sits just in front of a permanent magnet . when loudspeaker is hooked up to a stereo, electrical signals feed through the speaker cables into the coil. it will convert the coil into an electromagnet magnet . when electricity flows back and forth in the cables, the electromagnet either repels or attract the permanent magnet. this moves the coil back and forth, and it pull and push the loudspeaker cone. like a drum skin vibrating back and forth, the moving cone pumps sounds out into the air.in this way loudspeakers works.

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