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Finance School of Management GPC Income statement for Year ending 2xx 1 Cost of goods sold (110.0) GPC Balance Sheet at Dec 31. 2xx1 *Gross margin 90.0 Chang Gen sell, admin exp (30.0) Operating income Cash& mkt'ble secs Receivables 600 100 Interest expense (21.0) Inventories 15001800 300 Taxable income 39.0 Current assets 0003600 60.0 tax (15.6) Pp&e 400.0 900 Net income 23.4 Acc depreciation (1000(1300) *Net pp&e 300.0 360.0 Allocation to divs 10.0) chg retained earn 13.4 **Total Assets 6000720.0120 GPC Cash Flow Statement, for Liabilities Equity Accounts payable the Year ending Dec 31, 2xx1 Short-term debt 001846 94.6 *Current liabilities 150.0 256.6 106.6 Net income Depreciation Long-term debt 15001500 Increase in acre **Total liabilities 30004066 106.6 Increase in acc pay Paid-in capital 200.0 00.0 Total cash from operations 25.4 Retained earnings 10001134 shareholder rs equ 300.0 313.4 Invest-in new-ppe Cash flow investactivities (900 Liab Shareholder 6000720.0 120.0 Div paid (10.0 + Inc short-term debt 946 Cash flow from financing uesTc Chng cash mkt se curt13 Finance School of Management GPC Balance Sheet at Dec 31, 2xx1 2xx0 2xx1 Change Assets Cash & mkt'ble secs 100.0 120.0 20.0 Receivables 50.0 60.0 10.0 Inventories 150.0 180.0 30.0 *Current assets 300.0 360.0 60.0 Pp&e 400.0 490.0 90.0 Acc depreciation (100.0) (130.0) (30.0) *Net pp&e 300.0 360.0 60.0 **Total Assets 600.0 720.0 120.0 Liabilities & Equity Accounts payable 60.0 72.0 12.0 Short-term debt 90.0 184.6 94.6 *Current liabilities 150.0 256.6 106.6 Long-term debt 150.0 150.0 - **Total liabilities 300.0 406.6 106.6 Paid-in capital 200.0 200.0 - Retained earnings 100.0 113.4 13.4 *Shareholders equ 300.0 313.4 13.4 Liab + Shareholder 600.0 720.0 120.0 GPC Income Statement for Year Ending 2xx1 Sales revenues 200.0 Cost of goods sold (110.0) *Gross margin 90.0 Gen sell, & admin exp (30.0) *Operating income 60.0 Interest expense (21.0) *Taxable income 39.0 Income tax (15.6) *Net income 23.4 Allocation to divs (10.0) *Chg retained earn 13.4 GPC Cash Flow Statement, for the Year ending Dec 31, 2xx1 Net income 23.4 + Depreciation 30.0 - Increase in acc rec (10.0) - Increase in invent (30.0) + Increase in acc pay 12.0 *Total cash from operations 25.4 - Invest in new ppe (90.0) *Cash flow invest' activities (90.0) -Div paid (10.0) + Inc short -term debt 94.6 *Cash flow from financing 84.6 **Chng cash & mkt securities 20.0
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