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1. Which of the following items would appear on the income statement? Common sto

ID: 2382031 • Letter: 1

Question

1. Which of the following items would appear on the income statement?


Common stock: 120,000

Cash: 116,640

Supplies: 1,500

Prepaid Rent: 3,200

Service Revenue: 20,000

Retained Earnings: 30,000

Accounts payable: 25,000

Accounts Receivable: 22,450

Office Equipment: 23,300

Unearned Revenue: 4,152

Utilities Expense: 422

Shaving equipment: 31,640


Common stock, service revenue, retained earnings, accounts payable, and unearned revenue.

Cash, supplies, prepaid rent, accounts receivable, office equipment, utilities expense, and shaving equipment.

Common stock, cash, supplies, prepaid rent, retained earnings, accounts payable, accounts receivable, office equipment, unearned revenue, and shaving equipment.

Service revenue and utilities expense.

Service revenue, unearned revenue, and utilities expense.



2.  A credit entry:


Increases asset and expense accounts and decreases liability, common stock, and revenue accounts.

Is always a decrease in an account.

Decreases asset and expense accounts and increases liability, common stock, and revenue accounts.

Is recorded on the left side of a T-account.

Is always an increase in an account.



3. A company purchased property for a building site. The costs associated with the property were:


Purchase Price: 175,000

Real Esate Commissions: 15,000

Legal Fees: 800

Expenses of clearing the land: 2,000

Expenses to remove old building: 1,000


What portion of these costs should be allocated to the cost of the land and what portion should be allocated to the cost of the new building?


$175,800 to Land; $18,800 to Building

$190,000 to Land; $3,800 to Building

$190,800 to Land; $1,000 to Building

$192,800 to Land; $0 to Building

$193,800 to Land; $0 to Building



4.Plant assets are:


Tangible assets used in the operation of a business that have a useful life of more than one accounting period.

Current assets.

Held for sale.

Intangible assets used in the operations of a business that have a useful life of more than one accounting period.

Tangible assets used in the operation of business that have a useful life of less than one accounting period.



5.Obligations not expected to be paid within one year (or the company's operating cycle if longer than one year) are reported as:


Current assets.

Current liabilities.

Long-term liabilities.

Operating cycle liabilities.

Bills.



6.The following data regarding its common stock were reported by a corporation:

   

Authorized shares 20,000  

Issued shares 16,000  

Treasury shares 3,200  


The number of outstanding shares is:


12,800

16,000

16,800

20,000

23,200



7. A company issued 150 shares of $100 par value stock for $34,000 cash. The total amount of contributed capital is:

$100

$1,500

$19,000

$33,000

$34,000

Explanation / Answer

1)Supplies: 1,500

Prepaid Rent: 3,200

Service Revenue: 20,000

Unearned Revenue: 4,152

Utilities Expense: 422


2)Decreases asset and expense accounts and increases liability, common stock, and revenue accounts.

3)$190,800 to Land; $1,000 to Building

4)Tangible assets used in the operation of a business that have a useful life of more than one accounting period.

5)Long-term liabilities.

6)16,000 as treasury stocks are not part of common stock and does not have any boting rights

7)$34,000 as Contributed capital is calculated by adding the par value of the shares to the value paid that was greater than par value.