Chapter 6 Exercise Answers
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E6-2
Wayman Corporation reports the following amounts in its December 31, 2024, income statement.
Sales revenue
$390,000 Income tax expense
$50,000 Interest expense
20,000
Cost of goods sold
130,000
Salaries expense
40,000
Advertising expense
30,000
Utilities expense
50,000
Required:
Prepare a multiple-step income statement
E6-3:
Tisdale Incorporated reports the following amount in its December 31, 2024 income statement.
Sales revenue
$300,000 Income tax expense
Nonoperating revenue
110,000 Cost of goods sold
Selling expenses
60,000 Administrative expenses
General expenses
50,000
Required:
1. Prepare a multiple-step income statement.
2. Explain how analyzing the multiple levels of profitability can help in understanding the future
profit-generating potential of Tisdale Incorporated.
Requirement 1:
Requirement 2:
E6-4
During the year, TRC Corporation has the following inventory transactions.
Number of
Unit
Date
Transaction
Units
Cost
Total Cost
Jan. 1
Beginning inventory
60
$52 $3,120 Apr. 7
Purchase
140
54
7,560
Jul. 16
Purchase
210
57
11,970
Oct. 6
Purchase
120
58
6,960
530
$29,610 For the entire year, the company sells 450 units of inventory for $70 each.
Required:
1. Using FIFO, calculate (a) ending inventory, (b) cost of goods sold, c) sales revenue, and (d) gross 2. Using LIFO, calculate (a) ending inventory, (b) cost of goods sold, c) sales revenue, and (d) gross 3. Using weighted-average cost, calculate (a) ending inventory, (b) cost of goods sold, c) sales reven
4. Determine which method will result in higher profitability when inventory costs are rising.
Requirement 1 FIFO
(a)
Number Unit
Ending
Date
Transaction
of units
cost
Inventory
Oct. 6
Purchase
(b)
Number Unit
Ending
Date
Transaction
of units
cost
Inventory
Jan. 1
Beginning inventory
Apr. 7
Purchase
Jul. 16
Purchase
Oct 6
Purchase
Requirement 2 LIFO
(a)
Number Unit
Ending
Date
Transaction
of units
cost
Inventory
Jan. 1
Beginning Inventory
Apr. 7
Purchase
(b)
Number Unit
Ending
Date
Transaction
of units
cost
Inventory
Apr. 7
Purchase
Jul. 16
Purchase
Oct 6
Purchase
E6-5:
During the year, Triumph Incorporated has the following inventory transactions.
Number
Date
Transaction
of Units
Unit Cost
Total Cost
Jan. 1
Beginning inventory
20
$22 $440 Mar. 4
Purchase
25
21
$525 Jun. 9
Purchase
30
20
$600 Nov. 11
Purchase
30
18
$540 105
$2,105 For the entire year, the company sells 81 units of inventory for $30 each.
Required:
1. Using FIFO, calculate (a) ending inventory, (b) cost of goods sold, (c) sales revenue, and (d) gross
2. Using LIFO, calculate (a) ending inventory, (b) cost of goods sold, (c) sales revenue, and (d) gross
3. Using weighted-average cost, calculate (a) ending inventory, (b) cost of goods sold, (c) sales reve
(d) gross profit.
4. Determine which method will result in higher profitability when inventory costs are declining.
(c) Sales revenue
= (d) Gross profit
= Sales revenue - Cost of goods sold = (c) Sales revenue
= (d) Gross profit
= Sales revenue - Cost of goods sold =
Requirement 1:
FIFO
(a)
(b)
(c)
(d)
Requirement 2:
LIFO
(a)
(b)
(c)
(d)
Requirement 3:
Weighted-Average
Number
(from above
Date
Transaction
of Units
Unit Cost
Total Cost
informatio
Jan. 1
Beginning inventory
20
$22 $440 Mar. 4
Purchase
25
21
$525 Jun. 9
Purchase
30
20
$600 Nov. 11
Purchase
30
18
$540 105
$2,105
(a)
(b)
(c)
(d)
Requirement 4:
Weighted-
FIFO
LIFO
Average
Gross profit
E6-9
Littleton Books has the following transactions during May.
May 2
Purchases books on account from Readers Wholesale for $3,300, terms 1/10 n/30.
May 3
Pays cash for freight costs of $200 on books purchased from Readers.
May 5
Returns books with a cost of $400 to Readers because part of the order is incorrect.
May 10
Pays the full amount due to Readers.
May 30
Sells all books purchased on May 2 (less those returned on May 5) for $4,000 on account
Required:
1. Record the transactions of Littleton Books, assuming the company uses a perpetual inventory sys
2. Assume that payment to Readers is made on May 24 instead of May 10. Record this payment.
Requirement 1
May 2
Debit
Credit
May 3
May 5
May 10
May 30
Requirement 2
May 24
Debit
Credit
E6-13
Home Furnishings reports inventory using the lower of cost and net realizable value (NRV). Below is
year-end inventory.
Inventory
Quantity
Unit Cost
Unit NRV
Furniture
200
$85 $100 Electronics
50
400
300
Required:
1. Calculate the total recorded cost of ending inventory before any adjustments.
2. Calculate ending inventory using the lower of cost and net realizable value.
3. Record any necessary adjusting entry for inventory.
4. Determine the impact of the adjusting entry in the financial statements.
Requirement 1
Total
Unit
Recorded
Inventory Quantity
Cost
Cost
Furniture
200
$85 Electronics
50
400
Requirement 2
Lower of
Cost & NRV
Ending
Inventory
Quantity
per unit
Inventory
Furniture
200
$85 Electronics
50
300
Requirement 3
Debit
Credit
Requirement 4
Income
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Related Questions
The following are the financial statement JNC Ltd. for the year ended 31 March 2020:
JNC Ltd.
Income statement
For the year ended 31 March 2020
$”M”
Revenue
1276.50
Cost of sales
(907.00)
369.50
Distribution costs
(62.50)
Administrative expenses
(132.00)
175.00
Interest received
12.50
Interest paid
(37.50)
150.00
Tax
(70.00)
Profit after tax
80.00
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Statement of financial position as at 31 March
2020
2019
$”M”
$”M”
ASSETS:
Non- current assets:
Property, plant and equipment
190
152.5
Intangible assets
125
100
Investments
12.5
Current assets:
Inventories
75
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Receivables
195
157.5
Short-term investment
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Cash in hand
1
0.5
Total assets
611
474
Equity and liabilities:
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100
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Share premium
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Revolution reserve
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130
90
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The following are the financial statement Kin Ltd. for the year ended 31 March 2020:
Kin Ltd.
Income statement
For the year ended 31 March 2020
$”M”
Revenue
1276.50
Cost of sales
(907.00)
369.50
Distribution costs
(62.50)
Administrative expenses
(132.00)
175.00
Interest received
12.50
Interest paid
(37.50)
150.00
Tax
(70.00)
Profit after tax
80.00
Kin Ltd.
Statement of financial position as at 31 March
2020
2019
$”M”
$”M”
ASSETS:
Non- current assets:
Property, plant and equipment
190
152.5
Intangible assets
125
100
Investments
12.5
Current assets:
Inventories
75
51
Receivables
195
157.5
Short-term investment
25
Cash in hand
1
0.5
Total assets
611
474
Equity and liabilities:
Equity:
Share capital
(10 million ordinary shares of $ 10 per value)
100
75
Share premium
80
75
Revolution reserve
50
45.5
Retained earnings
130
90
Non-current liabilities:…
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Wayman Corporation reports the following amounts in its December 31, 2024, income statement.
$460,000 Income tax expense
Cost of goods sold
Advertising expense
Sales revenue
Interest expense
Salaries expense
Utilities expense
30,000
50,000
60,000
Required:
Prepare a multiple-step income statement.
WAYMAN CORPORATION
Multiple-Step Income Statement
For the Year Ended December 31, 2024
Total operating expenses
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$60,000
140,000
40,000
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The following are the financial statement Quick Ltd. for the year ended 31st December 2020:
Quick Ltd.
Income statement
For year ended 31st December 2020
$”000”
Revenue
1276.50
Cost of sales
(907.00)
369.50
Distribution costs
(62.50)
Administrative expenses
(132.00)
175.00
Interest received
12.50
Interest paid
(37.50)
Profit before tax
150.00
Tax
(70.00)
Profit after tax
80.00
Quick Ltd.
Statement of financial position as at 31 December
2020
2019
$”000”
$”000d”
ASSETS:
Non- current assets:
Property, plant and equipment
190
152.5
Intangible assets
125
100
Investments
12.5
Current assets:
Inventories
75
51
Receivables
195
157.5
Short-term investment
25
Cash in hand
1
0.5
Total assets
611
474
Equity and liabilities:
Equity:
Share capital
100
75
Share premium
80
75
Revolution reserve
50
45.5
Retained earnings
130
90
Non-current liabilities:
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85
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Sales revenue
Interest expense
Salaries expense
Utilities expense
$320,000 Income tax expense
13,000
32,000 Advertising expense
44,000
$ 32,000
124,000
21,000
Cost of goods sold
Prepare a multiple-step income statement.
BEASLEY INC.,
Multiple-Step Income Statement
For the year ended December 31, 2021
Total operating expenses
Income before income taxes
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Other revenues and gains
$23,800
Other expenses and losses
4,000
Cost of goods sold
292,000
Sales discounts
4,600
Sales revenue
760,000
Operating expenses
221,000
Sales returns and allowances
10,800
Prepare a multiple-step income statement for Tamarisk Corp. The company has a tax rate of 25%.
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Wayman Corporation reports the following amounts in its December 31, 2024, income statement.
Sales revenue
Interest expense
Salaries expense
Utilities expense
Required:
$432,000
26,000
Income tax expense
Cost of goods sold
46,000
Advertising expense
56,000
$56,000
136,000
36,000
Prepare a multiple-step income statement.
Answer is not complete.
WAYMAN CORPORATION
Multiple-Step Income Statement
For the Year Ended December 31, 2024
Sales revenue
$ 432,000
Cost of goods sold
(136,000)
Gross profit
$ 296,000
Interest expense
☑
26,000 ×
Salaries expense
46,000
Utilities expense
56,000
Advertising expense
Total operating expenses
Operating income
Income tax expense
36,000
164,000
×
132,000 x
56,000 ×
Net income
$
76,000
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The following are the comparative financial statements for Outland Corporation for
2020 and 2019:
OUTLAND CORPORATION
Statement of Income
For Periods Ending October 31
Sales Revenue
Cost of Goods Sold
Gross Profit..
2020
167,500
100,000
67,500
2019
140,000
85,000
55,000
Expenses
Depreciation
Selling and Administrative
Interest Expense.
Total Expenses.
15,000
22,500
15,000
15,000
47,500
35,000
Net Income (before taxes).
Income Taxes
25,000
10,000
15,000
22,500
7,500
15,000
Net Income
OUTLAND CORPORATION
Statement of Financial Position
As at October 31
2020
2019
Assets
Current Assets:
4,000
10,000
35,000
31,000
80,000
Cash.
2,500
7,500
30,000
25,000
65,000
Marketable Securities.
Accounts Receivable.
Inventory
Total Current Assets
Investments (at cost)..
30,000
32,500
Property, plant and equipment
Property, Plant and Equipment..
Less: Accumulated Depreciation.
200,000
87,500
112,500
2,500
225,000
190,000
80,000
110,000
2,500
210,000
Goodwill
Total Assets
Liabilities and Shareholders'…
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USE THE FOLLOWING INFORMATION
FOR THE FOLLOWING
REQUIREMENTS. NUMBER FORMAT:
1,000 (NO NEED TO USE PESO SIGN
OR LETTER P)
EASSY Manufacturing Company presents the following:
Statement of Comprehensive Income
December 31, 2018
Sales
480,000
Cost of sales
336,000
Gross profit
Operating expenses
Income before taxes
144,000
57,600
86,400
12,960
Income tax (30%)
Net income
73,440
Statement of Financial Position
December 31, 2018
Current assets
420,000
Non-current assets
500,000
920,000
Total assets
Current liabilities
90,000
Non-current liabilities
250,000
490,000
Ordinary shares
Retained earnings
Total liabilities and shareholders' equity
90,000
P
920,000
Additional information:
1. Dividends payout is 60%.
2. Only current assets and current liabilities are directly related to sales.
3. The business expects a 30% increase in sales next year.
4. The business is expecting to retain 40% of the earning next year.
Expected increase in assets
Spontaneous increase in current
liabilities.
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The income statement of Tavis Corporation and selected additional data are presented below:
Tavis Corporation
Income Statement
for the Year Ended December 31, 2020
Net sales $220,000
Cost of goods sold __109,000
Gross profit 111,000
Selling and general expenses _98,000
Income from operations 13,000
Interest expense __2,500
Income before income tax 10,500
Income tax expense __3,000
Net income $ 7,500
Additional data:
Total assets $214,000
Common stockholders’ equity $116,000
Preferred dividends…
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a. P 414,454b. P 414,455c. P 441,455d. P 441,445
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Hoyt Company provides this information for the month of November, 2022: sales on credit $170,000; cash sales $70,000; sales
discounts $2,000; and sales returns and allowances $9,000.
Prepare the sales revenues section of the income statement based on this information.
V:
HOYT COMPANY
Income Statement (Partial)
$
4
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Wayman Corporation reports the following amounts in its December 31, 2024, income statement.
Sales revenue
Interest expense
Salaries expense
Utilities expense
Required:
$411,000
23,000
43,000
Income tax expense
Cost of goods sold
Advertising expense
53,000
$53,000
133,000
33,000
Prepare a multiple-step income statement.
WAYMAN CORPORATION
Multiple-Step Income Statement
For the Year Ended December 31, 2024
Total operating expenses
Operating income
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Operating data for Sheridan Corporation are presented as follows.
Net sales
Cost of goods sold
Selling expenses
Administrative expenses
Income tax expense
Net income
Net sales
Cost of goods
sold
Gross profit
Selling
expenses
Administrative
expenses
Total
operating
expenses
Income before
income taxes
Income tax
expense
$
2027
Prepare a schedule showing a vertical analysis for 2027 and 2026. (Round percentages to 1 decimal place, e.g. 12.1%.)
Net income $
$842,800
530,964
126,420
80,066
37,926
67,424
2026
Amount
$645,500
413,120
77,460
50,349
25,820
78,751
2027
SHERIDAN CORPORATION
Condensed Income Statements
For the Years Ended December 31
Percent
%
%
%
%
%
%
%
%
$
% $
Amount
2026
Percent
Ih
SUPP
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15. Selected information about income statement accounts for the Reed Company is presented below (the company's fiscal year ends on December 31):
2021
2020
Sales revenue
$
4,450,000
$
3,550,000
Cost of goods sold
2,870,000
2,010,000
Administrative expense
810,000
685,000
Selling expense
370,000
312,000
Interest revenue
151,000
141,000
Interest expense
202,000
202,000
Loss on sale of assets of discontinued component
52,000
—
On July 1, 2021, the company adopted a plan to discontinue a division that qualifies as a component of an entity as defined by GAAP. The assets of the component were sold on September 30, 2021, for $52,000 less than their book value. Results of operations for the component (included in the above account balances) were as follows:
1/1/2021–9/30/2021
2020
Sales revenue
$
410,000
$
510,000
Cost of goods sold
(295,000
)
(326,000
)
Administrative expense
(51,000
)…
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Lancer Company's preliminary income statement for 2021 and its reported income statement for 2020 are given below.
2021
2020
1,350,000
(648,0001
702,000
(172,500)
(162.000
367.500
Sales Revenues
1,320,000
(630.000
690,000
Cost of Goods Sold
Gross Profit
Depreciation
Other Expenses
(172,500)
(153.000
364.500
Net Income
Lancer's records reveal the following information:
(1) Lancer neglected to record S8,000 of supplies expense at the end of 2020, so the supplies inventory was overstated at the end of 2020.
Consequently, the supplies expense computed for 2021 included the additional amount of supplies used in 2020.
(2) On 1/1/19, Lancer purchased a machine for $120,000. Although the machine was expected to have an eight-year life, it was erroneously
expensed in recording the purchase. The appropriate depreciation method for this machine is double-declining-balance with no residual.
(3) At the end of 2021, Lancer decided to change its inventory costing method from the FIFO costing method…
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The summarized revenues and expenses information for Canadian Travel Inc. for the year 2018 states:1cost of goods sold CAD180,000, sales revenue CAD400,000, other (non-operating) revenues and gainsCAD30,000, sales general and administration expenses of CAD100,000. Net interest income is (+)CAD10,000 and the corporate income tax rate is 26,50%: Prepare the Income (i.e. Pro
t & Loss) Statement of Holiday Inc., showing Gross Pro
t, OperatingPro
t, Other gains/(losses), Earnings before Interest and Tax (EBIT), Pro
t before Tax and NetIncome i.e. Net Pro
t. Point out and explain which of all these revenue and expense items may imply/include non-cashtransactions or accounting records. If the ending balance in Retained Earnings on Canadian Travel Inc.s 31. Dec 2017 balance sheetwas $1,000,000 and a cash dividend of $10,000 was paid in 2018, using the above information showthe balance sheet entries of Retained Earnings as of 31. Dec 2018.In addition to the above, assume that Canadian…
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Agro Co.’s income statement for the year ended 31 March 2019 and statements of financial position at 31 March 2019 and 2018 were as follows: Agro Co.: Income Statement for the year ended 31 March 2019 £'000 Sales 3495 Cost of Sales (2182) Gross profit 1313 Other income: interest received 33 Distribution costs (187) Administrative expenses (309) Interest costs (75) Profit before tax 775 Income tax expense (157) Profit for the year 618 Agro Co.: Statements of Financial Position as at 31 March 2019 and 2018 2019 2018 £'000 £'000 Non-current assets Property, plant and equipment (PPE) 1700 1615 Intangible assets 425 375 Investments 0 95 Current assets Inventory 150 102 Trade receivables 1010 315 Short-term investments 75 0 Cash at Bank 452 1 Total Assets 3812 2503 Current liabilities Trade payables 289 119 Bank overdraft 143 98 Taxation 312 285 744 502 Non-current liabilities Long-term loans 170 50 Total Net Assets 2898 1951 Equity Share capital (£1 ordinary shares) 1950 1550 Share premium…
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Agro Co.’s income statement for the year ended 31 March 2019 and statements of financial position at 31 March 2019 and 2018 were as follows: Agro Co.: Income Statement for the year ended 31 March 2019 £'000 Sales 3495 Cost of Sales (2182) Gross profit 1313 Other income: interest received 33 Distribution costs (187) Administrative expenses (309) Interest costs (75) Profit before tax 775 Income tax expense (157) Profit for the year 618 Agro Co.: Statements of Financial Position as at 31 March 2019 and 2018 2019 2018 £'000 £'000 Non-current assets Property, plant and equipment (PPE) 1700 1615 Intangible assets 425 375 Investments 0 95 Current assets Inventory 150 102 Trade receivables 1010 315 Short-term investments 75 0 Cash at Bank 452 1 Total Assets 3812 2503 Current liabilities Trade payables 289 119 Bank overdraft 143 98 Taxation 312 285 744 502 Non-current liabilities Long-term loans 170 50 Total Net Assets 2898 1951 Equity Share capital (£1 ordinary shares) 1950 1550 Share premium…
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Judon Corp. provides the following information from its annual report. Assume all revenues are credit sales. The cost of revenues can be used as an approximation of the company's purchases for the year.
Revenues $ 546,190
Cost of revenues $ 340,275
Inventories as of 31 January 2022 $44,064
Inventories as of 31 January 2021 $41,020
Accounts payable as at 31 January 2022 $58,600
Accounts payable as at 31 January 2021 $51,800
Accounts receivable as at 31 January 2022 $7,482
Accounts receivable as at 31 January 2021 $5,434
Compute the following financial ratios for Judon Corp for 2022
1. Account Receivable Turnover Ratio (Times)?
2. Collection Interval (DSO) / Days?
3. Inventory Turnover Ratio (Times) ?
4. Holding Interval (Days) ?
5. Account Payable Turnover Ratio (Times)?
6.Payment Interval (Days)?
7. Does Judon Corp need short-term financing?
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Judon Corp. provides the following information from its annual report. Assume all revenues are credit sales. The cost of revenues can be used as an approximation of the company's purchases for the year.
Revenues $ 546,190
Cost of revenues $ 340,275
Inventories as of 31 January 2022 $44,064
Inventories as of 31 January 2021 $41,020
Accounts payable as at 31 January 2022 $58,600
Accounts payable as at 31 January 2021 $51,800
Accounts receivable as at 31 January 2022 $7,482
Accounts receivable as at 31 January 2021 $5,434
Compute the following financial ratios for Judon Corp for 2022
1. Account Receivable Turnover Ratio (Times)?
2. Collection Interval (DSO) / Days?
3. Inventory Turnover Ratio (Times) ?
4. Holding Interval (Days) ?
5. Account Payable Turnover Ratio (Times)?
6.Payment Interval (Days)?
7. Does Judon Corp need short-term financing?
8. Using the information provided, compute the change in operating working captial
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The data shown below were obtained from the financial records of the BST Corporation
for the year ended December 31, 2020.
Sound Break Corporation
Income and Retained Earnings Statement
For the year Ended December 31, 2020
Net Sales
P1,000,000
Cost of Goods Sold:
Inventory, Dec. 31, 2019
P250,000
Purchases
720,000
Total Goods Available
P970,000
Inventory
220,000
750,000
Gross Margin on Sales
Selling and Administrative (including
P 250,000
Depreciation of P20,000)
125,000
Net Income before Tax
P 125,000
Provision for Income Tax
35,000
Net Income for the Year
P
90,000
Retained Earnings, beginning
130,000
Total
P
220,000
Dividends Paid
30,000
Retained Earnings, December 31, 2020
P
190,000
Sound Break Corporation
BALANCE SHEET
December 31, 2019 and 2020
ASSETS
2019
2020
Current Assets:
Cash
P 75,000
P 85,000
Marketable Securities
25,000
25,000
Trade Receivables, net
185,000
245,000
Inventory, at cost
250,000
220,000
Prepaid Expenses
15,000
10,000
Total Current Assets
P550,000
P585,000…
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During 2021, Blossom Inc. has the following account balances in
Income Statement:
Sales 1,630,245
Cost of Sales 646,788
Selling Expense 235,500
Administrative Expense 114,766
Other Expense 57,146
Income Tax Expense 200,400
Other Revenue 65,800
What will be the Net income?
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Required information
[The following information applies to the questions displayed below.]
Jordan Sales Company (organized as a corporation on April 1, 2017) has completed the accounting cycle for the second
year, ended March 31, 2019. Jordan also has completed a correct trial balance as follows:
JORDAN SALES COMPANY
Trial Balance
At March 31, 2019
Account Titles
Debit
Credit
Cash
$ 58,000
Accounts receivable
49,000
1,000
34,000
Office supplies inventory
Automobiles (company cars)
Accumulated depreciation, automobiles
Office equipment
Accumulated depreciation, office equipment
Accounts payable
Income taxes payable
Salaries and commissions payable
Note payable, long-term
Capital stock (par $1; 33,000 shares)
Paid-in capital
Retained earnings (on April 1, 2018)
Dividends declared and paid during the current year
Sales revenue
$ 14,000
3,000
1,000
22,000
2,000
33, 0өө
33,000
5,000
7,500
10,500
99,000
Cost of goods sold
Operating expenses (detail omitted to conserve time)
Depreciation…
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Rousseau Corporation has the following Statement of Income for the year ended May 31, 2020:
Sales...
$1,675,200
Cost of goods sold..
887,600
Gross margin...
787,600
Selling & administrative expense..
241,200
Interest expense.
65,000
Income before income taxes.
481,400
192,500
$288,900
Income taxes..
Net income....
Calculate the interest-coverage ratio for Rousseau Corporation for May31, 2020 (place answer at up to 2
decimal places in the space below).
신
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BCD Company had sales Revenue of $500,000 for the year 2019. Its cost of goods sold was $240,000, and its operating expenses were $50,000, and administrative expenses $ 25,000. Interest revenue for the year is $5,000 of which $2000 is unearned and interest expense was $12,000. BCD’s income tax rate is 25%.
Required:
Prepare a classified multiple-step income statement for the year for BCD Company.
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Wilton Felder Ltd is finalising its financial statements for the year ended 31 October 2024.
You are presented with the following information:
Income statement for the year ended 31 October 2024
£
175,900
Sales revenue
Cost of Sales
(99,370)
Gross profit
76,530
Operating expenses
Interest income
(51,280)
40
1,400
Finance costs
Profit before tax
23,890
Corporation tax expenses
(6,450)
Profit for the year
17,440
Balance sheets as at 31 October
Non-current assets
Property plant & equipment
at cost
Less Accumulated
Depreciation
Current Assets
Inventory
Trade receivable
Cash at bank and in hand
Total assets
Current liabilities
Trade and other payables
Corporation tax payable
Non-current liabilities
Bank Loans
Net assets
Equity
Share capital
Share premium
Retained earnings
Total equity
31/10/24
£
132,040
(32,210)
99,830
24,130
17,520
4,220
45,870
145,700
20,060
5,270
25,330
28,320
92,050
24,410
13,800
53,840
92,050
31/10/23
£
111,580
(28,870)
82,710
27,220
11,740
2,140
41,100
123,810
17,860…
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