E9-6A. Calculate cash from operating activities. (LO 3, 4)

Use the information given for Evans Company to calculate

a. Cash paid for salaries

b. Cash paid for income taxes

c. Cash paid for inventory items

d. Cash collected from customers

e. Cash proceeds from stock issue

From the Financial Statements for Evans Company

Balance Sheet

Income Statement
Amount for the Year

Beginning
of the Year

End
of the Year

Sales revenue

$ 85,600

Accounts receivable

$ 8,700

$ 10,000

Salary expense

21, 400

Salaries payable

2,300

2,100

Cost of goods sold

24,300

Inventory

4,800

8,000

Accounts payable

2,500

3,000

Income tax expense

28,500

Income taxes payable

7,400

8,500

Common stock and additional

paid-in capital

N/A

630,000

718,000

Prepare the cash from operating activities section of the statement of cash flows and determine the method used. (LO 2, 4, 6)

Use the information from E9-6A to calculate the cash flow from operations for Evans Company.

Based on the information provided, which method of preparing the statement of cash flows does Evans use