Suppose that sales for the year caused the following changes in the company’s financial condition:

Condensed Balance Sheet

Cash

+$3,000,000

 

Operating liabilities

–$50,000

Receivables

+$250,000

 

Interest-bearing liabilities

 

Inventory

 

 

Owners’ invested capital

 

PP&E, net

 

 

Owners’ retained earnings

+$3,300,000

Assets

+$3,250,000

=

Liabilities and Owners’ Equity

+$3,250,000

What is the composite effect on financial condition from the company’s profit-making activities for the year?

Condensed Balance Sheet

Cash

 

Operating liabilities

Receivables

 

Interest-bearing liabilities

Inventory

 

Owners’ invested capital

PP&E, net

 

Owners’ retained earnings

Assets

=

Liabilities and Owners’ Equity