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The following information is available from the accounting records of Manahan Co

ID: 2434933 • Letter: T

Question



The following information is available from the accounting records of Manahan Co. for the year ended Dec. 31, 2007.

net cash provided for financing activities...............$112,000.00
dividends paid..............................................................18,000.00
extraordinary loss from flood, net of tax savings
of $35,000.00...................................... .105,000.00
income tax expense......................................... 26,000.00
other selling expenses...................................... 13,000.00
net sales...................................................... 644,000.00
advertising expense........................................ 45,000.00
accounts receivable........................................ 62,000.00
cost of goods sold.......................................... 368,000.00
general and administrative expenses.................... 143,000.00

A. Calculate the operating income for Manahan Co. for the year ended Dec. 31st, 2007.
B. Calculate the company's net income for 2007.

Explanation / Answer

A. Calculate the operating income for Manahan Co. for the year ended Dec. 31st, 2007. net sales............................................................. 644,000.00 Less: cost of goods sold..................................... 368,000.00 Gross Profit 276,000.00 selling expenses............................. 13,000.00 advertising expense........................ 45,000.00 general & administrative expenses143,000.00 201,000.00 Operating Income 75,000.00 ======== B. Calculate the company's net income for 2007. Operating Income 75,000.00 Less: income tax expense........................ 26,000.00 Income before irregular items 49,000.00 extraordinary loss from flood, net of tax savings of $35,000.00........... .105,000.00 Net Income ($56,000.00) =======