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1.Phipps Company borrowed $25,000 cash on October 1, 2010, and signed a six-mont

ID: 2379862 • Letter: 1

Question

1.Phipps Company borrowed $25,000 cash on October 1, 2010, and signed a six-month, 8% interest-bearing note payable with interest payable at maturity. Assuming that no adjusting entries have been made during the year, what is the amount of accrued interest payable to be reported on the December 31, 2010 balance sheet?

2.. On January 1, 2011, the general ledger of Global Corporation included supplies inventory of $2,000. During 2011, supplies purchases amounted to $6,000. A physical count of inventory on hand at December 31, 2011 determined that the supplies inventory was $1,300. How much is the 2011 supplies expense?

3.   A company reported the following information for its most recent year of operation: purchases, $300,000; beginning inventory, $20,000; and cost of goods sold, $10,000. How much was the company's ending inventory?

4.The following data were taken from the records of Lilo Corporation for the year ended December 31, 2010:                 

Sales                                                                                        900,000              
Sales returns and allowances                                          10,000
Selling and administrative expenses                          170,000
Cost of goods sold                                                             510,000
The income tax rate is 35%.

Based on the above data, prepare a multiple-step income statement using good form.  Include gross profit and pretax income.  Use the form below.
       

5. For each of the accounts listed below, indicate whether they would be classified as an

ASSET (A) , LIABILITY (L), STOCKHOLDERS EQUITY (SE), REVENUE (R), EXPENSE (E)

______ Inventory                                           ______ Prepaid insurance

______ Notes payable                                  ______Accounts payable

______ Retained earnings                          ______Cost of Goods Sold

______ Equipment                                         ______Cash

______ Accounts receivable                      ______ Wage Expense

______Revenue                                                              ______Contributed capital

Explanation / Answer

1. ANSWER: $500

(3/12 months) * 8% * $25,000 = $500

2. ANSWER: $6700

$2000 (beg. bal.) + $6000 (purchases) - $1300 (used) = $6700

3. ANSWER: $310,000

$20,000 (beg. inv) + $300,000 (purchases) - $10,000 (COGS) = $310,000

4.

Sales: $900,000

Less: Sales returns and allowances: $10,000

Net Sales: $810,000

Cost of Goods Sold: $510,000

Gross Profit: $300,000

Expenses

Selling and administrative Expense: $170,000

Pretax income: $130,000

Income tax (35%): $45,500

Net Income: $84,500

5. Inventory = A

Prepaid Insurance = A

Notes payable = L

Accounts payable = L

Retained earnings = SE

Cost of Goods Sold = E

Equipment = A

Cash = A

Accounts receivable = A

Wage Expense = E

Revenue = R

Contributed capital = SE