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Question - Concord Company's income statement for the year ended December 31, 2020, contained the following condensed information.
Service revenue
$839,000
Operating expenses (excluding depreciation)
$622,000
Depreciation expense
60,000
Loss on sale of equipment
26,000
708,000
Income before income taxes
131,000
Income tax expense
40,000
Net income
$91,000
Concord's balance sheet contained the following comparative data at December 31.
2020
2019
Accounts receivable
$37,000
$51,000
Accounts payable
39,000
29,000
Income taxes payable
3,900
8,400
(Accounts payable pertains to operating expenses.)
Required - Prepare the operating activities section of the statement of cash flows using the direct method.
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Simple Interest, Compound interest, discount rate, force of interest, AV, PV
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