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Exercise 2-5 These items are taken from the financial statements of Blue Spruce

ID: 2328667 • Letter: E

Question

Exercise 2-5

These items are taken from the financial statements of Blue Spruce Corp. at December 31, 2017.



Prepare a classified balance sheet. Assume that $16,320 of the note payable will be paid in 2018. (List current assets in order of liquidity and property plant and equipment in order of land, buildings and equipment.)

Assets

Liabilities and Stockholders' Equity

Buildings $126,960 Accounts receivable 15,120 Prepaid insurance 3,840 Cash 14,208 Equipment 98,880 Land 73,440 Insurance expense 936 Depreciation expense 6,360 Interest expense 3,120 Common stock 72,000 Retained earnings (January 1, 2017) 48,000 Accumulated depreciation—buildings 54,720 Accounts payable 11,400 Notes payable 112,320 Accumulated depreciation—equipment 22,464 Interest payable 4,320 Service revenue 17,640

Explanation / Answer

Blue Spruce Corp.

Balance Sheet

December 31, 2017

Plant, property and equipment

Buildings ....... ........................... ......126960

Equipment............. .................... .....98880

Amounts are placed at accurate position... Kindly verify your question once as balance of total assets and total liabilities and stockholders equity should be same.  

Assets Current assets : Cash 14208 Accounts receivable 15120 Prepaid insurance 3840 33168

Plant, property and equipment

Land 73440

Buildings ....... ........................... ......126960

Less: accumulated depreciation - buildings.......... (54720) 72240

Equipment............. .................... .....98880

Less : accumulated depreciation - equipment ..... ..(22464) 76416 222096 Total assets 255264 Liabilities and stockholders' equity Current liabilities Accounts Payable 11400 Interest payable 4320 Notes Payable 16320 32040 Long-term liabilities Notes Payable (112320-16320) 96000 Stockholders' equity Common Stock 72000 Retained earnings 48000 120000 Total liabilities and stockholders' equity 248040