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This answer results from not subtracting the gain on the sale of equipment. The gain on the sale of the equipment is given in the problem. Since it is included in net income, it needs to be subtracted from net income when calculating net cash flow from operating activities using the indirect method.
This answer results from not adding back depreciation expense for the year. Net income has been reduced by depreciation expense, so that needs to be added when calculating net cash flow from operating activities using the indirect method. The calculation of the depreciation expense is explained in the correct answer.
The net cash flow from operating activities, calculated using the indirect method, is: Net income $ 82,000 Minus: Gain on sale of equipment (given in problem) (10,000) Plus: Decrease in accounts receivable 6,000 Minus: Increase in inventory (12,000) Plus: Depreciation expense* 20,000 Minus: Decrease in accounts payable (3,000) Net cash flow from operating activities $ 83,000 *Depreciation expense is calculated as follows: The Accumulated Depreciation account had a balance of $70,000 CR at the end of the previous year. When the old equipment was sold, it had a cost of $60,000 and a net carrying value of $53,000. Therefore, the accumulated depreciation assigned to that asset was $7,000 at the time of sale. When the old equipment was sold, the accumulated depreciation assigned to it was reversed, resulting in a debit of $7,000 to the Accumulated Depreciation account. The new balance in the Accumulated Depreciation account after the sale of the equipment was recorded was $63,000 CR. Since the balance in the Accumulated Depreciation account was $83,000 at the end of the current year, depreciation expense recorded for the year must have been $20,000 ($83,000 ? $63,000).
This answer results from not adding back depreciation expense for the year and not subtracting the gain on the sale of equipment. The gain on the sale of the equipment is given in the problem. Since it is included in net income, it needs to be subtracted from net income when calculating net cash flow from operating activities using the indirect method. Net income has also been reduced by depreciation expense, so that needs to be added. The calculation of the depreciation expense is explained in the correct answer.