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Total assets were $60,000 and total liabilities were $33,000 at the beginning of

ID: 2499342 • Letter: T

Question

Total assets were $60,000 and total liabilities were $33,000 at the beginning of the year. Net income for the year was $11,000, and dividends of $5,000 were declared and paid during the year.

Calculate total stockholders’ equity at the end of the year. (Negative amounts should be indicated by a minus sign.)

Total assets were $60,000 and total liabilities were $33,000 at the beginning of the year. Net income for the year was $11,000, and dividends of $5,000 were declared and paid during the year.

Required:

Calculate total stockholders’ equity at the end of the year. (Negative amounts should be indicated by a minus sign.)

Explanation / Answer

Total stockholders’ equity at the end of the year :

Total Assets = $60,000

Less Total Liabilities = $33,000

Share Capital & Retained Earnings = $27,000

Less: Net Income (net of dividend of $5000) = $ 6,000

Total Stockholder's equity at the end of year = $21,000

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