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Kellogg Company is the world\'s leading producer of ready-to-eat cereal and a le

ID: 2418390 • Letter: K

Question

Kellogg Company is the world's leading producer of ready-to-eat cereal and a leading producer of grain-based convenience foods such as frozen waffles and cereal bars. Suppose the following items were taken from its 2014 income statement and balance sheet. (All dollars are in millions.) (a) In each case identify whether the item is an asset, liability, stockholders' equity, revenue, or expense. Retained earnings 5,481 Cost of goods sold 7,184 Selling and administrative expenses 3,390 Cash 334 Notes payable 44 Interest expense 295 Bonds payable 4,835 Inventory 910 Sales revenue 12,575 Accounts payable 1,077 Common stock 105 Income tax expense 512 (b) Prepare an income statement for Kellogg Company for the year ended December 31, 2014.

Explanation / Answer

A) Identification of an item

Retained earnings : Share holders equity

Cost of goods sold : Expense

Selling & administrative exp : Expense

cash : Asset

notes payable : Liability

interest expense : Expense

Bonds payable : Liability

Inventory : Asset

Sales revenue : Revenue

Accounts payable : Liability

Common stock : Share holders equity

Income tax expense : Expense

B). Income statement for Kellogg company for the year ended December 31st 2014

Expense (In millions) Income (In millions)

Cost of goods sold    7184   Sales revenue 12575

Selling & Administrative exp 3390 Inventory 910

Interest exp 295

Income tax expense 512

Profit (Transfer to share holders) (BF) 2104   

13485 13485