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S&R Rentals rents and services different types of yard-improvement equipment. In

ID: 2388189 • Letter: S

Question

S&R Rentals rents and services different types of yard-improvement equipment. Information about the company's financial performance is provided below:
Average share outstanding= $15,000
Cost of goods sold = $44,000
Debt outstanding= $90,000
General and administrative expenses = 12,500
Income tax expense=5,300
Interest expense=8,800
Payments to owners=20,000
Rental revenue=41,000
Sales revenue=28,700
Selling expense=5,150
Service revenue=23,900
Please calculate and enter your answers for the following totals. You should show your calculations:
(a) Gross profit
(b) Operating expenses
(c) Operating income
(d) Pretax income
(e) Net income
(f) Earnings per share

Explanation / Answer

Sales

28,700

Cost of Good Sold

44 000

Gross Loss on Sales

15,300

Operating Expenses

General and Administrative Expenses

12500

Selling Expenses

5150

Service Expenses

23900

41550

Operating Loss

56880

Other Revenues and Gain

Rental Revenue

41000

Other Expenses

15850

Payment to owners

20000

Interest Expenses

8800

28800

Loss Before Income Tax

44650

Income Tax

5150

Net Loss

Loss per Share (49,800 / 15,000)

3.32

a. Gross profit

=15,300

b. Operating expenses

   = 41,550

c. Operating income

   =56,850)

d. Pretax income

   =44,650

e. Net income

=49,800

f. Earnings per share

      =3.32

Sales

28,700

Cost of Good Sold

44 000

Gross Loss on Sales

15,300

Operating Expenses

General and Administrative Expenses

12500

Selling Expenses

5150

Service Expenses

23900

41550

Operating Loss


56880

Other Revenues and Gain

Rental Revenue

41000

Other Expenses

15850

Payment to owners

20000

Interest Expenses

8800

28800

Loss Before Income Tax

44650

Income Tax



5150

Net Loss

Loss per Share (49,800 / 15,000)

3.32