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Calculate the amount of Purchases first.
Purchases = COGS + Increase in inventory
Purchases = 2,000 + 100 = 2,100
Now calculate how much was actually paid for the inventory in cash versus how much was purchased on credit
Cash paid to suppliers = Purchases Increase in payables
= 2,100 300 = 1,800
Now take net sales and subtract any expense that affects cash flow from operations (ignore noncash expenses like depreciation and items that affect cash flow from financing)
= Net sales cash paid to suppliers other cash expenses for inputs cash tax payments
= 4,000 1,800 500 200 = $1,500
Someone please verify this? |
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