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(Computing income taxes) Sandersen Inc. sells minicomputers. During the past yea

ID: 1174550 • Letter: #

Question

(Computing income taxes) Sandersen Inc. sells minicomputers. During the past year, the company's sales were $3.00 million. The cost of its merchandise sold came to $2.00 million, and cash operating expenses were $400,000; depreciation expense was $100,000, and the firm paid $150,000 in interest on its bank loans. Also, the corporation paid $25,000 in the form of dividends to its own common stockholders. Calculate the corporation's tax liability by using the corporate tax rate structure in the popup window, EE The corporation's tax liability is $. (Round to the nearest dollar.) Data Table Corporate Tax Rates 15% 25% 34% 35% Additional surtax: -5% on income between $100,000 and $335,000 ·3% on income between $15,000,000 and $18,333,333 $0-$50,000 $50,001-$75,000 $75,001-$10,000,000 over $10,000,000 (Click on the icon located on the top-right corner of the data table above in order to copy its contents into a spreadsheet.) Print Done Enter vour answer in the answer box

Explanation / Answer

Sales = $ 3,000,000

Cost of goods sold= ($ 2,000,000)

Gross profits= $1,000,000

Less-Operating expenses:

Cash operating expenses=$ 100,000

Depreciation expense=$ 400,000

Operating income = $ 500,000

Other taxable income and expenses:

Interest expense =($ 150,000)

Taxable income$ 350,000

Tax computation

0- 50,000 = 15% * 50000 = 7500

50000 - 75000 = 25% * 25000 = 6250

75000 - 350000 = 34% * 275000 = 93500

Total = $107250

Add 5% surtax for incomeBetween $ 100,000 and $335,000 = 11750

Tax Liability = 107250 + 11750

= 119000