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Nelson Company experienced the following transactions during 2016, its first year in operation.
1. Issued $10,000 of common stock to stockholders.
2. Provided $6,300 of services on account.
3. Paid $2,600 cash for operating expenses.
4. Collected $3,900 of cash from accounts receivable.
5. Paid a $300 cash dividend to stockholders.
The amount of net cash flow from operating activities shown on Nelson Company's 2016 statement of cash flows is
-$3,700.
-$3,400.
-$1,300.
-$1,000.

1 Answer

3 votes

Final answer:

To calculate the net cash flow from operating activities for Nelson Company, we consider revenue from services, cash from accounts receivable, and operating expenses. The net cash flow from operating activities is $7,600. However, the given answer choices don't match this result, indicating a possible error in the question or a need for additional information.

Step-by-step explanation:

The subject of the question relates to the calculation of net cash flow from operating activities for Nelson Company for the year 2016. To determine this, we consider only the transactions that affect operating activities, which include revenue from services, cash collected from accounts receivable, and cash paid for operating expenses. We do not include transactions that relate to financing activities (such as issuing stock or paying dividends) or investing activities.

Here's the breakdown of the operating activities:

  • Providing services on account: +$6,300 (increases cash when collected)
  • Collected cash from accounts receivable: +$3,900
  • Paid cash for operating expenses: -$2,600

Now, we need to calculate the net cash flow from these operating activities:

Net cash flow from operating activities = Cash from services + Cash collected from receivables - Cash paid for expenses

Net cash flow from operating activities = $6,300 + $3,900 - $2,600 = $7,600

However, none of the given choices match this calculation. Therefore, it is likely that there is a mistake in the options provided, or additional information is required for an accurate answer.

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