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n April 15, 2015, fire damaged the office and warehouse of Stanislaw Corporation

ID: 2415794 • Letter: N

Question

n April 15, 2015, fire damaged the office and warehouse of Stanislaw Corporation. The only accounting record saved was the general ledger, from which the trial balance below was prepared.

STANISLAW CORPORATION
TRIAL BALANCE
MARCH 31, 2015

Cash

$29,000

Accounts receivable

44,500

Inventory, December 31, 2014

77,500

Land

39,800

Buildings

111,100

Accumulated depreciation

$43,500

Equipment

3,770

Accounts payable

32,900

Other accrued expenses

15,360

Common stock

101,710

Retained earnings

61,200

Sales revenue

139,300

Purchases

61,200

Miscellaneous expense

27,100

$393,970

$393,970


The following data and information have been gathered.

Year Ended
December 31

2014

2013



Compute the amount of inventory fire loss. (Round ratios for computational purposes to 1 decimal places, e.g 78.5% and final answer to 0 decimal places, e.g. 28,987.)

STANISLAW CORPORATION
TRIAL BALANCE
MARCH 31, 2015

Cash

$29,000

Accounts receivable

44,500

Inventory, December 31, 2014

77,500

Land

39,800

Buildings

111,100

Accumulated depreciation

$43,500

Equipment

3,770

Accounts payable

32,900

Other accrued expenses

15,360

Common stock

101,710

Retained earnings

61,200

Sales revenue

139,300

Purchases

61,200

Miscellaneous expense

27,100

$393,970

$393,970

Explanation / Answer

Amount of inventory destroyed by fire =Beginning + purchase -return - cost of inventory salvage

                               = 77500+ (3560+23100)-880 - 7560

                              = 95720

Inventory fire loss = $ 95720