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E13-16A Prepare a horizontal analysis of the comparative income statements of Ga

ID: 2497768 • Letter: E

Question

E13-16A

Prepare a horizontal analysis of the comparative income statements of Garza Music Co. Round percentage changes to the nearest one-tenth percent (three decimal places).

                                                                                                    2014                         2013

Total Revenue                                                                              971,000                    868,000

Expenses:

         Cost of Goods Sold                                                              437,000                    408,750

         Selling and general expenses                                           287,000                       265,000

         Interest Expense                                                                23,500                      13,500

         Income Tax Expense                                                          105,500                       84,650

         Total Expenses                                                                   853,000                      771,900

Net Income                                                                                118,000                         96,100

E13-19A Prepare a comparative common-size income statement for Garza Music Co., using the 2014 and 2013 data of E13-16A and rounding to four decimal places.

Explanation / Answer

Garza Music Co

comparative common-size income statement

                                                                  Normal Income statement            Common size Income statement

                                                                     2014                2013                      2014                2013

Revenues                                                     $971,000          $868,000                   100%              100%

Expenses

Cost of goods sold                                      $ 437,000         $ 408,750                    45.00%          47.09%

                                                                  -----------------      ---------------                   ------------         -----------

Gross Profit                                                $ 534,000        $ 459,250                    55.00%          52.91%

Selling and general expenses                       $ 287,000          $ 265,000                   29.56%          30.53%

Interest expense                                         $   23,500          $ 13,500                      2.42%            1.56%

Income tax expense                                    $ 105,500          $ 84,650                     10.87%           9.75%

                                                                  ---------------         --------------                    -----------           -----------

Net Income                                                 $ 118,000          $ 96,100                     12.15%          11.07%

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