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amount of asil pli 2013. c. Calculate the d. Calculate the amount of cash paid t

ID: 2513261 • Letter: A

Question

amount of asil pli 2013. c. Calculate the d. Calculate the amount of cash paid to salaried employees during Digit Retail Enterprises, Inc. Balance Sheet EXHIBIT 6.21 (Problem 33) December 31, 2013 December 31, 2012 ASSETS Current Assets Cash. 50,00036,000 38,000 23,000- 65,000 12,000 48,000 9,000 2,000 Prepaid Rent ncs a $165.000 $125,600 Property, Plant, and Equipment e sldog 90,000 $100,000 (35,000)(20,000) 5 55,000 80,000 $205,600 Total Assets . $220,000 LIABILITIES AND SHAREHOLDER'S EQUITY Current Liabilities Accounts Payable-Merchandise Suppliers. Salaries Payable . Rent Payable s 20,000 18,000 2,100 2,800 6,100 5,500 2,600 8,500 Note Payable Dividends Payable. Total Current Liabiliti.. Shareholders' Equity 5 43.70034,100 $164,500 11,800 $176,300 $160,000 11,500 $171,500 $220000 $205,600

Explanation / Answer

Solution a:

Amount of cash rececived from customer = Beginning accounts receivables + Sales revenue - Ending accounts receivables - Beginning adavnce from customer - ending adavance from customer

= $23,000 + $270,000 - $38,000 - $8,500 + $6,100 = $252,600

Solution b:

Acquisition cost of merchandise purchased = Cost of goods sold + Ending inventory - beginning inventory

= $145,000 + $65,000 - $48,000 = $162,000

Solution c:

Cash paid to supplier for merchandise = Opening accounts payable + Purchase of merchandise - Ending accounts payable

=$18,000 + $162,000 - $20,000 = $160,000

Solution d:

Amount of cash paid to salaried employee = Beginning salary payable + Salary expense - Ending salary payable

= $2,100 + $68,000 - $2,800 = $67,300

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