## Answers

BLOSSOM COMPANY | ||

Partial Statement of Cash flows | ||

For the Year 2017 | ||

Cash flows from operating activities | ||

Net Income | $ 173,510.00 | |

Adjustments to reconcile net income to net cash provided by operating activities: | ||

Depreciation expense | $ 36,350.00 | |

Loss on disposal of plant assets | $ 5,320.00 | |

Increase in accounts receivable | $ (14,990.00) | |

Increase in accounts payable | $ 17,520.00 | |

Increase in prepaid expenses | $ (3,960.00) | |

$ 40,240.00 | ||

Net cash provided by operating activities | $ 213,750.00 |

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