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ID: 2412638 • Letter: O

Question

om/ilm/takeAssignment takeAsignment Main.do?invoker-assignments&takeAssignmentSessionlocator; assignmen eBook Vertical Analysis of Income Statement Revenue and expense data for Innovation Quarter Inc. for two recent years are as follows: Show Me How Calculator Print Item Current Year Previous Year Sales Cost of goods sold Selling expenses Administrative expenses Income tax expense a. Prepare an income statement in comparative form, stating each item for both years as a percent of sales. If required $505,000 323,200 70,700 80,800 10,100 $439,000 259,010 70,240 65,850 17,560 place. Enter all amounts as positive numbers. Innovation Quarter Inc Comparative Income Statement For the Years Ended December 31 Current year Amount Current year Percent Previous year Amount Previous year Percent Sales 5505,000 100 5439,000 Cost of goods sold Gross profit Seling expenses Administrative expenses Total operating expenses 323,200 259,010 70,700 70,240 60,800 65,8s0 Check Hy Work 2 more Check My work uses remaining All work sayed ASSIST Button Onetouch, instart accemt F8 F10 F1 F12 PrtSc Pause Insert

Explanation / Answer

Solution:

Innovation Quarter Inc.

Comparative Income Statement

For the Years Ended December 31

Current year Amount

Current year Percent (WN1)

Previous year Amount

Previous year Percent (WN 2)

Sales

$505,000

100 %

$439,000

100 %

Cost of goods sold

323,200

64 %

259,010

59 %

*Gross Profit

$181,800

36 %

$179,990

41 %

Selling expenses

70,700

14%

70,240

16 %

Administrative expenses

80,800

16 %

65,850

15 %

Total operating expenses

$_151,500

30%

$136,090

31 %

**Income from operations

$ 30,300

6 %

$43,900

10 %

Income tax expense

10,100

2 %

17,560

4 %

***Net Income

$ 20,200

4%

$ 26,340

6 %

Working Notes (WN):

(1)Current year percent: It is given in the question that each item from both the years will be expressed as a percent of sale.

Sales = $505,000 = 100 %

Cost of goods sold = $ 323,200 / $505,000 X 100 = 64 %

Gross Profit = $181,800 / $505,000 X 100 = 36 %

Selling expenses =$ 70,700 / $505,000 X 100 = 14%

Administrative expenses = $ 80,800/ $505,000 X 100 = 16 %

Total operating expenses = $ 151,500/ $505,000 X 100 = 30%

Income from operations = $ 30,300/ $505,000 X 100 =6 %

Income tax expense = $ 10,100 / $505,000 X 100 = 2 %

Net Income= $ 20,200/ $505,000 X 100 = 4%

(2)Previous year percent: It is given in the question that each item from both the years will be expressed as a percent of sale.

Sales = $439,000 = 100 %

Cost of goods sold = $ 259,010 / $439,000 X 100 = 59 %

Gross Profit = $179,990 / $439,000 X 100 = 41 %

Selling expenses =$ 70,240 / $439,000 X 100 = 16%

Administrative expenses = $ 65,850 / $439,000 X 100 = 15 %

Total operating expenses = $136,090/ $439,000 X 100 = 31%

Income from operations = $43,900/ $439,000 X 100 =10 %

Income tax expense = $ 17,560 / $439,000 X 100 = 4 %

Net Income= $ 26,340 / $439,000 X 100 = 6 %

*Gross profit = Sales- Cost of goods sold

**Income from operations = Gross profit – Total operating expenses

***Net Income = Income from operations – Income tax expense

Innovation Quarter Inc.

Comparative Income Statement

For the Years Ended December 31

Current year Amount

Current year Percent (WN1)

Previous year Amount

Previous year Percent (WN 2)

Sales

$505,000

100 %

$439,000

100 %

Cost of goods sold

323,200

64 %

259,010

59 %

*Gross Profit

$181,800

36 %

$179,990

41 %

Selling expenses

70,700

14%

70,240

16 %

Administrative expenses

80,800

16 %

65,850

15 %

Total operating expenses

$_151,500

30%

$136,090

31 %

**Income from operations

$ 30,300

6 %

$43,900

10 %

Income tax expense

10,100

2 %

17,560

4 %

***Net Income

$ 20,200

4%

$ 26,340

6 %