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Bulldog Inc. pays no dividends on common stock and has a fiscal year ending on D

ID: 2427836 • Letter: B

Question

Bulldog Inc. pays no dividends on common stock and has a fiscal year ending on December 31 2012. After all of the proper 2012 adjusting entries are made, but the income statement accounts were not closed to retained earnings, the adjusted trial balance for Bulldog Inc. shows the following balances (S in millions). $47 48 96 28 39 137 17 4 Accounts Receivable Accumulated Depreciation Advances from Customers Cash Common Stock and Additional Paid in Capital Cost of Goods Sold Depreciation Expense Income lax Expense Income Tax Pavable Insurance Expense Interest Expense Interest Pavable Invento Long-term Debt Prepaid Insurance Property, Plant, and Equipment (Gross) Rent Expense Retained Earnings Revenue Treasury Stock Wage and Salary Expense Wages and Salaries Payable 18 86 76 220 58 129 303 57

Explanation / Answer

Income statement Amount Revenue                303.00 Less: Cost of Goods Sold                137.00 Gross profit                166.00 Expenses Wage & Salary                  57.00 Rent                  58.00 Insurance                  18.00 Depreciation expense                  17.00 Interest                    5.00 Income tax expense                    4.00 Net income                    7.00 LIABILITIES AMOUNT ASSETS AMOUNT Common stock & Additional Paid In capital               39.00 Property Plant & Equipment                220.00 Retained Earnings Less: Accumulated Depreciation                  48.00 Opening balance            129.00 Net Property Plant & Equipment                172.00 Add: Net income                 7.00 Prepaid Insurance            10.00 Less: Treasury stock                 9.00 Cash                  28.00 Closing balance            127.00 Accounts Receivable                  47.00 Long term debt               76.00 Inventory                  89.00 Advances from customers               96.00 Income tax payable                 1.00 Interest payable                 2.00 Wage & Salary Payable                 5.00            346.00                346.00

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