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19. Rodgers and Winter had capital balances of $60,000 and $90,000, respectively

ID: 2330521 • Letter: 1

Question

19.

Rodgers and Winter had capital balances of $60,000 and $90,000, respectively, at the beginning of the current fiscal year. The articles of partnership provide for salary allowances of $25,000 and $30,000, respectively; an allowance of interest at 12% on the capital balances at the beginning of the year; and the remaining net income divided equally. Net income for the current year was $110,000.

a. Present the Division of net income section of the income statement for the current year.

b. Assuming that the net income had been $65,000 instead of $110,000, present the Division of net income section of the income statement for the current year.

Net income $110,000 Rodgers Winter Total Division of net income: Salary allowance $ $ $ Interest allowance Total Net income $ $ $

Explanation / Answer

Answer a. Net Income    110,000.00 Rodgers Winter Total Division of Net Income: Salary Allowance    25,000.00    30,000.00      55,000.00 Interest Allowance      7,200.00    10,800.00      18,000.00 Remaining Income    18,500.00    18,500.00      37,000.00 Net Income    50,700.00    59,300.00    110,000.00 Answer b. Net Income      65,000.00 Rodgers Winter Total Division of Net Income: Salary Allowance    25,000.00    30,000.00      55,000.00 Interest Allowance      7,200.00    10,800.00      18,000.00 Excess of Allowances Over Net Income    (4,000.00)    (4,000.00)      (8,000.00) Net Income    28,200.00    36,800.00      65,000.00

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