Question One:

2015
50
2420
2040
870
2730
1810
9920

2014
100
2880
2350
760
1950
1540
9580

Change
-50
-460
-310
110
780
270
340

840

330

510

Net Operating Assets

9080

9250

-170

Notes Payable
Interest Payable
L/T Notes Payable
Bonds Payable
Preferred Stock
Total Financial Liability

130
450
0
2100
1820
4500

240
130
510
2800
1400
5080

-110
320
-510
-700
420
-580

Cash Equivalent
Short Term Investment
Interest Receivable
Total Financial Assets

3020
2060
240
5320

2190
1160
270
3620

830
900
-30
1700

Net Financial Obligation

-820

1460

-2280

CSE = NOA - NFO

9900

7790

2110

Operating Cash
Accounts Receivable
Inventory
Prepaid Expenses
PP&E
Intangibles
Total Operating Assets
Accounts Payable

O.I =1400 + (300*(1-30%) = 1610

+ 250 = 370

NFE = 210 90

Comprehensive income = 1610 - 370 = 1240

d = cash dividends paid +( repurchase of common stocks issuance of new
common stocks)
=(dividends declared -dividends payable)- Common stock and PIC
= ( 410 + 440 -195) (4065 2540) = -870
Or, d = Comprehensive income - CSE = 1240 2110 = -870
O.I NOA = 1610 (-170) = 1780
NFE NFO + d = 370 (-2280) 870 = 1780

Question Two:
Solving for the missing values:
CFO
CFI
CFF
Change in cash and cash equivalent
Beg Balance
Ending Balance

2012
1840
190
(5730)
(3700)
4750
1050

2011
3370
(110)
(90)
3170
1580
4750

2014:
Change in cash equivalent = 3170 400 = 2770
C = CFO +Net Cash Interest paid after tax = 3370 + (200-320) * 0.75 = 3280
I = 180 + 400 = 580
D = 110 + 50 160 = 0
F = 100 + 20 30 90 + (-70) + 2770 = 2700
C-I = 3280 -580 = 2700 and F + d = 2700 + 0 = 2700
2015:
Change in cash equivalent = -3700 - (-300) = -3400
C = CFO + Net Cash Interest paid after tax = 1840 + (260 100) * (0.75 )= 1960
I = 160 + (-300) = (140)
D = 150 90 = 60
F = (5640 + 80 50) + 120 + (-350) + (-3400) = 2040
C-I = 1960 (-140) = 2100 and F + d = 2040 = 60 = 2100.