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In addition, the company had common stock of $75,000 at the beginning of the yea

ID: 2331286 • Letter: I

Question

In addition, the company had common stock of $75,000 at the beginning of the year and issued an additional $5,000 during the year. The company also had retained earnings of $20,700 at the beginning of the year and declared/paid dividends of $2,000 during the year. Prepare the income statement, statement of stockholders’ equity, and balance sheet.

Using the account information above develop a Balance Sheet and Income Statement, then answer the next five questions.

a. Calculate the Net Income After Interest and Taxes

b. Calculate the Total Amount of Current Assets.

c. Calculate the Total Amount of Liabilities. Include both current and long term debt.

d. Calculate the Total Assets for Riley Incorporated. Remember to consider Contra-Assets when making the calculation.

e. What is the total amount of the stockholders equity for Riley Incorporated

Explanation / Answer

Answer

Income Statement

Revenues:

License Revenues

$                                         750.00

Product revenues

$                                 112,500.00

Total revenues

$                                 113,250.00

Expenses:

Cost of Goods Sold

$                                   17,400.00

Depreciation expense

$                                     3,210.00

Interest expense

$                                     4,000.00

Advertising Expense

$                                   11,300.00

Utilities

$                                         350.00

Salaries

$                                   62,800.00

Income Tax Expense

$                                     3,650.00

Total Expenses

$                                 102,710.00

Net Income

$                                   10,540.00

Statement of Stockholder's Equity

Common Stock

Retained Earnings

Treasury Stock

TOTAL

Beginning Balance

$         75,000.00

$           20,700.00

$              650.00

$              95,050.00

Stock issued

$           5,000.00

$                          -  

$                 5,000.00

Net Income

$           10,540.00

$              10,540.00

Dividends

$           (2,000.00)

$              (2,000.00)

Ending Balance

$         80,000.00

$           29,240.00

$              650.00

$            108,590.00

BALANCE SHEET

ASSETS

LIABILITIES & EQUITY

Cash

$                                   16,140.00

Accounts Payable

$         18,500.00

Net Accounts receivables

$                                   23,500.00

Tax payable

$           1,020.00

Prepaid Expenses

$                                         900.00

Current Portion of Notes Mortage payable

$           2,200.00

Inventory

$                                     6,400.00

Wages Payable

$           3,200.00

Short Term Investments

$                                     2,500.00

Discount on Notes Payable

$         (7,950.00)

Total Current Assets

$                  49,440.00

Total Current Liabilities

$           16,970.00

Notes Payable

$         25,650.00

Land

$                                   40,000.00

Mortage payable

$         38,000.00

$           63,650.00

Buildings

$                                   79,000.00

Total Liabilities

$           80,620.00

Equipment

$                                   42,500.00

Accumulated Depreciation

$                                 (21,730.00)

Common Stock

$         80,000.00

Total PPE

$                139,770.00

Retained earnings

$         29,240.00

Treasury Stock

$             (650.00)

Total Stockholder's Equity

$        108,590.00

Total Assets

$                189,210.00

Total Liabilities & Stockholder's Equity

$        189,210.00

Questions asked

Answer amount

a.

Net Income after Interest & Taxes

$             10,540.00

b.

Total Amount of Current Assets

$             49,440.00

c.

Total Amount of Liabilities

$             80,620.00

d.

Total Assets

$           189,210.00

e.

Amount of Total Stockholder's Equity

$           108,590.00

Income Statement

Revenues:

License Revenues

$                                         750.00

Product revenues

$                                 112,500.00

Total revenues

$                                 113,250.00

Expenses:

Cost of Goods Sold

$                                   17,400.00

Depreciation expense

$                                     3,210.00

Interest expense

$                                     4,000.00

Advertising Expense

$                                   11,300.00

Utilities

$                                         350.00

Salaries

$                                   62,800.00

Income Tax Expense

$                                     3,650.00

Total Expenses

$                                 102,710.00

Net Income

$                                   10,540.00

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