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The worksheet of Bridget\'s Office Supplies contains the following revenue, cost

ID: 2398619 • Letter: T

Question

The worksheet of Bridget's Office Supplies contains the following revenue, cost, and expense accounts The merchandise inventory amounted to $58,275 on January 1, 2016, and $51,225 on December 31, 2016 The expense accounts numbered 611 through 617 represent selling expenses, and those numbered 631 through 646 represent general and administrative expenses counts 401 Sales 451 Sales Returns and Allowances 491 Miscellaneous Income 501 Purchases 502 Freight In 503 Purchases Returns and Allowances 504 Purchases Discounts 611 Salaries Expense-Sales 614 Store Supplies Expense 617 Depreciation Expense-Store Equipment 631 Rent Expense 634 Utilities Expense 637 Salaries Expense-Office 640 Payroll Taxes Expense 643 Depreciation Expense-Office Equipment 646 Uncollectible Accounts Expense 691 Interest Expense $ 244,600 Cr 4,200 Dr 250 Cr 102,100 Dr 1,825 Dr 3,450 Cr 1,650 Cr 43,800 Dr 2,160 Dr 1,360 Dr 12,000 Dr 2,850 Dr 19,600 Dr 4,500 Dr 420 Dr 570 Dr 440 Dr Prepare a classified income statement for this firm for the year ended December 31, 2016

Explanation / Answer

Answer

----------Income Statement---------------


---------- FOR THE PERIOD ENDED DECEMBER 31, 2016--------------

Operating Revenue

Sales

$                     244,600.00

Less: Sales Return & Allowances

$                          4,200.00

Net Sales

$                    240,400.00

Cost of Goods Sold

Merchandise Inventory Jan 1, 2016

$                 58,275.00

Purchases

$        102,100.00

Freight In

$            1,825.00

Delivered cost of purchases

$        103,925.00

Purchase Returns & Allowances

$                               3,450.00

Purchase discounts

$                               1,650.00

$            5,100.00

Net delivered cost of purchases

$                 98,825.00

Total merchandise available for sale

$              157,100.00

Less: Merchandise Inventory Dec 31, 2016

$                51,225.00

Cost of Goods Sold

$                     105,875.00

Gross Profit on Sales

$                     134,525.00

Operating Expenses

Selling Expenses:

Salaries Expenses - Sales

$          43,800.00

Store Supplies expenses

$            2,160.00

Depreciation expenses - Store Equipment

$            1,360.00

Total Selling Expenses

$                 47,320.00

General & Administrative expenses

Rent Expenses

$                             12,000.00

Utilities expenses

$                               2,850.00

Salaries expenses - Office

$                             19,600.00

Payroll Taxes expenses

$                               4,500.00

Depreciation expenses - Office Equipment

$                                   420.00

Uncollectible Account Expenses

$                                   570.00

Total General & Administrative expenses

$                 39,940.00

Total Operating Expenses

$                        87,260.00

Income from Operations

$                        47,265.00

Other Income

Miscellaneous Income

$                       250.00

Other Expense

Interest Expense

$                       440.00

Net Non operating expenses

$                           (190.00)

Net Income for the year

$                        47,075.00

Operating Revenue

Sales

$                     244,600.00

Less: Sales Return & Allowances

$                          4,200.00

Net Sales

$                    240,400.00

Cost of Goods Sold

Merchandise Inventory Jan 1, 2016

$                 58,275.00

Purchases

$        102,100.00

Freight In

$            1,825.00

Delivered cost of purchases

$        103,925.00

Purchase Returns & Allowances

$                               3,450.00

Purchase discounts

$                               1,650.00

$            5,100.00

Net delivered cost of purchases

$                 98,825.00

Total merchandise available for sale

$              157,100.00

Less: Merchandise Inventory Dec 31, 2016

$                51,225.00

Cost of Goods Sold

$                     105,875.00

Gross Profit on Sales

$                     134,525.00

Operating Expenses

Selling Expenses:

Salaries Expenses - Sales

$          43,800.00

Store Supplies expenses

$            2,160.00

Depreciation expenses - Store Equipment

$            1,360.00

Total Selling Expenses

$                 47,320.00

General & Administrative expenses

Rent Expenses

$                             12,000.00

Utilities expenses

$                               2,850.00

Salaries expenses - Office

$                             19,600.00

Payroll Taxes expenses

$                               4,500.00

Depreciation expenses - Office Equipment

$                                   420.00

Uncollectible Account Expenses

$                                   570.00

Total General & Administrative expenses

$                 39,940.00

Total Operating Expenses

$                        87,260.00

Income from Operations

$                        47,265.00

Other Income

Miscellaneous Income

$                       250.00

Other Expense

Interest Expense

$                       440.00

Net Non operating expenses

$                           (190.00)

Net Income for the year

$                        47,075.00