Answer :
Answer:
Cash balance at end of the year is $305,805
Explanation:
The statement of cash flow for Splish Brothers Inc is prepared below:
Net income $82,940
depreciation $59,450
accounts payable increase $8,265
accounts receivable decrease $6,960
inventory decrease $4,495
income tax payable decrease ($5,655)
Net cash from operating activities $156,455
Cash dividends paid ($55,100)
Redemption of bonds ($95,700)
Issue of common stock $232,000
Net cash from financing activities $81,200
Cash received for sale of land $150,800
purchase of land ($117,450)
Net cash from investing activities $33,350
Total increase in cash and equivalent $271,005
Cash at the beginning $34,800
Cash at the end of the year $305,805