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The following is the ending balances of accounts at December 31, 2018 for the Va

ID: 2330662 • Letter: T

Question

The following is the ending balances of accounts at December 31, 2018 for the Valley Pump Corporation. 43,000 92,000 117,000 Inventories 28,000 Land Buildings 80,000 156, 000 390,000 118,000 111,000 43,000 Copyright (net of amortization) Prepaid expenses (next 12 months) Accounts payable 30,000 50,000 83,000 38,000 340,000 5,000 380,000 34.000 Allowance for uncollectible accounts Common stock Totals 1,069,000 1,069,000 Additional information 1. The $156,000 balance in the land account consists of $118,000 for the cost of land where the plant and office buildings are located 2. The $80,000 in the marketable securities account represents an investment in the common stock of another corporation. Valley 3. The notes payable account consists of a $136,000 note due in six months and a $204,000 note due in three annual installments of The remaining intends to sell one-half of the stock within the next year $68,000 each, with the first payment due in August of 2019. $38,000 represents the cost of land being held for speculation. Prev 20f 4 Next >

Explanation / Answer

VALLEY PUMP CORPORATION

Balance Sheet

At December 31, 2018

Assets

Amount

Amount

Cash

$43,000

Accounts Receivable

$92,000

Less: Allowance for uncollectible account

$5,000

$87,000

Inventories

$117,000

Marketable securities ($80,000 x 50%)

$40,000

Prepaid Expenses

$50,000

Current Assets

$337,000

Goodwill ($156,000 - $118,000)

$38,000

Copyright

$30,000

Marketable Securities

$40,000

Land ($156,000 - goodwill $38,000)

$118,000

Building

$390,000

Equipment

$111,000

Total Assets

$1,064,000

Liabilities and Equity

Amount

Amount

Interest Payable

$28,000

Accounts Payable

$83,000

Short term Note Payables

$136,000

Current Liabilities

$247,000

Accumulated Depreciation - Building

$118,000

Accumulated Depreciation - Equipment

$43,000

Deferred Revenue

$38,000

Notes Payable ($340,000 - short term $136,000)

$204,000

Common Stock

$380,000

Retained earnings

$34,000

Total Liabilities and Equity

$1,064,000

VALLEY PUMP CORPORATION

Balance Sheet

At December 31, 2018

Assets

Amount

Amount

Cash

$43,000

Accounts Receivable

$92,000

Less: Allowance for uncollectible account

$5,000

$87,000

Inventories

$117,000

Marketable securities ($80,000 x 50%)

$40,000

Prepaid Expenses

$50,000

Current Assets

$337,000

Goodwill ($156,000 - $118,000)

$38,000

Copyright

$30,000

Marketable Securities

$40,000

Land ($156,000 - goodwill $38,000)

$118,000

Building

$390,000

Equipment

$111,000

Total Assets

$1,064,000

Liabilities and Equity

Amount

Amount

Interest Payable

$28,000

Accounts Payable

$83,000

Short term Note Payables

$136,000

Current Liabilities

$247,000

Accumulated Depreciation - Building

$118,000

Accumulated Depreciation - Equipment

$43,000

Deferred Revenue

$38,000

Notes Payable ($340,000 - short term $136,000)

$204,000

Common Stock

$380,000

Retained earnings

$34,000

Total Liabilities and Equity

$1,064,000