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apter 2 Homework Assignmerx G The full disclosure principle dict X diy plus ques

ID: 2333772 • Letter: A

Question

apter 2 Homework Assignmerx G The full disclosure principle dict X diy plus questions eam M Weeky C Untrodx+ m/courses/1119 335 Question 12 These items are taken from the financial statements of Skysong, Inc. at December 31,2017 Buildings Accounts receivable Prepaid insurance Cash Equipment Land Insurance expense Depreciation expense Interest expense Common stock Retained earnings (January 1,2017) Accumulated depreciation-buildings Accounts payable Notes payable Accumulated depreciation-equipment Interest payable Service revenue $ 93,104 11,088 2816 10,419 72.512 53,856 686 4,664 2,288 52,800 35,199 40,128 8.360 82.368 16.474 3,168 12,936 Prepare a classifed balance sheet. Assume that $ 11,968 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) Skysong, Inc.

Explanation / Answer

Solution:

Skysong. Inc.

Balance Sheet

At December 31, 2017

ASSETS

Current Assets

Cash

$ 10,419

Accounts receivable

11,088

Prepaid Insurance

2,816

Total current assets

$ 24,323

Property, plant, and equipment

Land

$ 53,856

Building

$ 93,104

Less: Accumulated depreciation— building

40,128

52,976

Equipment

72,512

Less: Accumulated depreciation— equipment

16,474

56,038

162,870

Total assets

$ 187,193

LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities

Accounts payable

$ 8,360


Current portion of note payable

11,968

Interest payable

3,168

Total current liabilities

$ 23,496

Long-term liabilities

Notes payable ($ 82,368 - 11,968)

70,400

   Total liabilities

$ 93,896

Stockholders' equity

Common stock

$ 52,800

Retained earnings as on 31 December 2017 (WN 1)

40,497

Total stockholders' equity

$ 93,297

Total liabilities and Stockholders' equity

$ 187,193

Working Note (WN):

1. Retained earnings as on 31 December 2017 (WN 1)

= Retained earnings as on 1st January 2017 + Net Income *

= $ 35,199 + $ 5,298

= $ 40,497

* Net Income = Service Revenue –Insurance expense – Depreciation expense – Interest expense

= $ 12,936 – 686 – 4,664 – 2,288

= $ 5,298

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ASSETS

Current Assets

Cash

$ 10,419

Accounts receivable

11,088

Prepaid Insurance

2,816

Total current assets

$ 24,323

Property, plant, and equipment

Land

$ 53,856

Building

$ 93,104

Less: Accumulated depreciation— building

40,128

52,976

Equipment

72,512

Less: Accumulated depreciation— equipment

16,474

56,038

162,870

Total assets

$ 187,193

LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities

Accounts payable

$ 8,360


Current portion of note payable

11,968

Interest payable

3,168

Total current liabilities

$ 23,496

Long-term liabilities

Notes payable ($ 82,368 - 11,968)

70,400

   Total liabilities

$ 93,896

Stockholders' equity

Common stock

$ 52,800

Retained earnings as on 31 December 2017 (WN 1)

40,497

Total stockholders' equity

$ 93,297

Total liabilities and Stockholders' equity

$ 187,193