Vales Services Company loaned $6,000 on August 1, Year 1 to an individual who issued Vales a promissory note with 6% interest. The issuer of the note repaid the principal and interest on July 30, Year 2. How did the event on August 1 affect the statement of cash flows? How did the event on July 30 affect the statement of cash flows?

What will be an ideal response?


Vales would show a $6,000 outflow for investing activities on August 1, Year 1. The company would show a $6,000 inflow for investing activities and a $360 inflow for operating activities on July 30, Year 2.

Cash inflow for interest revenue = Principal of $6,000 × Annual interest rate of 6% × Time outstanding of 12/12 = $360

Business

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