Beasley Incorporated reports the following amounts in its December 31, 2024, income statement. Sales revenue Interest expense Salaries expense $ 400,000 Income tax expense 13,000 Cost of goods sold 37,000 Advertising expense 44,000 Utilities expense Prepare a multiple-step income statement. BEASLEY INCORPORATED Multiple-Step Income Statement For the Year Ended December 31, 2024 Total operating expenses Income before income taxes $ $ 0 0 0 0 0 $ 37,000 122,000 25,000

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Zina Manufacturing Company started and completed Job 501 in December with the following Job Cost Sheet and transferred it to the warehouse. Direct Materials Date Dec 17 Dec 30 Total Direct Labor Amount Date Amount $2,000 Dec 20 $4,000 8,000 Dec 30 3,800 Total Job Cost Sheet - Job No. 501 Total Cost The journal entry to record the transaction is A) WIP Inventory FG Inventory B) Cost of Goods Sold WIP Inventory C) FG Inventory WIP Inventory D) FG Inventory WIP Inventory Debit Credit 35,800 17,800 17,800 Manufacturing Overhead Date Amount Dec 24 $10,000 Dec 30 8,000 Total 35,800 35,800 17,800 17,800 35,800

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