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Ranns Supply uses a perpetual inventory system. On January 1, its inventory acco

ID: 2481624 • Letter: R

Question

Ranns Supply uses a perpetual inventory system. On January 1, its inventory account had a begining balance of $6,450,000. Ranns engaged in the following transactions during the year:

1. Purchaced merchandice inventory for $9,500,000.

2. Generated net sales of $26,000,000.

3. Recorded inventory shrinkage of $10,000 after taking physical inventory at year-end

4. Reported gross profit for the year of $15,000,000 in its income statement

A. At that amount was Cost of Goods Sold reported in the company's year end balance sheet?

B. At what amount was Merchandise Inventory reported in the company's year end balance sheet?

C. Immediately prior to recording inventory shrinkage at the end of the year, what was the balance of the Cost of Goods Sold account<

D. What was the balance of the Merchandise Inventory account?

Explanation / Answer

a. At what amount was Cost of Goods Sold reported in the company's year-end income statement?


Cost of Goods Sold = Sales - Gross Profit:
26m - 15m = 11m


b. At what amount was Merchandise inventory reported in the company's year-end balance sheet?


Beginning inventory + Purchases - Cost of Goods Sold

6.450m +9.500 - 11.000m = 4.950

c. Immediately prior to recording inventory shrinkage at the end of the year, what was the balance of the Cost of Goods Sold and Merchandise Inventory account?

Inventory Shrinkage = 10,000

New COGS=Old COGS-Shrinkage

=11,000,000-10,000

=10,990,000

using formula again-

Closing inventory=Beginning inventory + Purchases - Cost of Goods Sold

6450000 +9500000-10990000 = 4960000