Calculate the amount of cash dividends paid during 2002

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The Glass Factory, Inc. has just ended the 2002 production year. The balance sheet and income statement are presented below. Two of the four key financial statements remain to be prepared for the stockholders' report.

Balance Sheet

Glass Factory, Inc.

December 31, 2001 and 2002

Assets 2002 2001

Cash $ 1,000 $500

Accounts receivable 5,000 4,500

Inventory 7,000 6,000

Gross fixed assets $20,000 $15,000

Accumulated depreciation 10,000 9,000

Net fixed assets $10,000 $6,000

Total Assets $23,000 $17,000

Liabilities and Stockholders' Equity

Accounts payable $ 2,000 $ 1,500

Notes payable 3,000 2,500

Accruals 500 500

Long-term debt 10,000 6,000

Common stock at par 500 500

Paid-in capital in excess of par 5,500 5,500

Retained earnings 1,500 500

Total Liabilities and Stockholders' Equity $23,000 $17,000

Income Statement

Glass Factory, Inc.

for the Year Ended December 31, 2002

Sales $40,000

Cost of goods sold 21,000

Gross profits $10,000

Operating expenses 13,000

Operating profits $ 6,000

Interest expense 2,000

Net profits before taxes $4,000

Taxes (40%) 1,600

Net profits after taxes $ 2,400

a. Calculate the amount of cash dividends paid during 2002.

b. Calculate the depreciation expense incurred during 2002.

c. Prepare a statement of retained earnings for the year ended December 31, 2002.

d. Prepare the statement of cash flows for the year ended December 31, 2002.

Reference no: EM133253347

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