Acomparative balance sheet for halpern corporation is presented below; halpern corporationcomperative balance sheetassets 2013 2012cash $36,000 $31,000accounts receivable (net) 70,000 60,000prepaid insurance 25,000 17,000land 18,000 40,000equipment 70,000 60,000accumulated depretiation (20,000) (13,000)total assets $199,000 $195,000liabilities and stockholder's equityaccounts payable $11,000 $6,000bonds payable 27,000 19,000common stock 140,000 115,000retained earnings 21,000 55,000total liabilities and stockholders' equity $199,000 $195,000additional information; 1. net loss for 2013 is $20,0002. cash dividens of $14,000 were declared and paid in 20133. land was sold for cash at a loss of $40,000 this was the only land transation during the year4. equipment with a cost of $15,000 and accumulated depreciation of $10,000 was sold for $5,000 cash5. $22,000 of bonds were retired during the year at carrying (book) value6. equipment was acquired for common stock. the fair value of the stock at the time of the exchange was $25,000instructionsprepare a statement of cash flows for the year ended 2013, using the indirect method

cash flow for the year: 5,000

Explanation:

net income:                 (20,000)

adjustment for non-monetary terms:

loss on land                 40,000

*depreciation                  17,000  

*(ending 20,000 - beginning 13,000 + 10,000 writeoff from sale)

adjusted net income   37,000

change in working capital:

account recievable increase (10,000)

prepaid insurance increase    (8,000)

account payable increase       5,000

net chagne in working capital (13,000)

Cash generated for operating activities 24,000

Investing:

equipment sale              5,000

sale of land                   12,000

cash generated fro minvesting activities: 17,000

Financing:

dividends paid      (14,000)

bonds retirement (22,000)

cash used in financing activities: (36,000)

cash flow for the year: 5,000

beginning cash flow   31,000

ending cash flow        36,000

answer; /// i believe the correct answers are (b) change in population and (e) future expectation of check first, good luck

hi,

henry is an economist and wants to understand the relationship between inflation and consumer spending habits. for his research, he needs the consumer price index for 2014 and the inflation rate. based on the prices of goods given, what will he find to be the cpi and inflation rate for 2014? assume that a consumer’s basket for three consecutive years consists of the following:

you dont privide answer choices.

answer - 15% of a inflatation rate is 15% less in cpi