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Balance as of 12/31/08 Accounts Cash 66,300 Accounts Receivable 2,450 Building 4

ID: 2377269 • Letter: B

Question

Balance as of 12/31/08

Accounts


Cash                                        66,300

Accounts Receivable              2,450

Building                                 450,250

Accumulated Depreciation 200,000

Inventory                                185,700

Supplies                                      5,200

Capital Stock                          300,000

Dividends                                  40,000

Purchases                               736,200

Salaries Expense                     76,400

Inventory ( January 1, 2008) 171,000

Operating Expense                 110,100

Salaries Payable                    2,600

Retaines Earnings                   211,100

Freight In                                  3,500

Sales                                       972,400

Accounts payable                   15,300

Depreciation Expense           40,000


Please show calculations equations


Questions 1: What is the Cost of goods sold ?

Question 2 : What is the amount of goods available for sale ?

Question 3  :What amount of inventory will be shown on the year end balance sheet ?

Questio 4 : After the temporary accounts are closed , what is the balance in retained earnings ?

Question 5 :What was the amount of total Assets ?

Question 6 :What is the amount of total Liabilities ?

Question 7 : Write the accounting equation , filling in the appropriate amounts . Does it balance ?


Explanation / Answer

1.Cost of goods sold refers to the inventory costs of those goods a business has sold during a particular period. Costs are associated...


2.Beginning Inventory $17,200


Plus


Purchases $60,400


Less


Purchase Discounts $3,000 and


Purchase Returns and Allowances $ 1,100


Plus


Freight In $600


Equals


$74,100 (Costs of Goods Available for Sale)


That amount less the ending inventory of $11,600 tells you that your cost of goods sold for the period is ($74,100 - $11,600) = $62,500


You ignore the freight out number for this calculation


3.Inventory Fluctuations

While

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