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The majority of the question is complete. Problem 4-1 Sheffield Company decided

ID: 2514277 • Letter: T

Question

The majority of the question is complete.

Problem 4-1


Sheffield Company decided to discontinue its entire wholesale operations (considered a discontinued operation) and to retain its manufacturing operations. On September 15, Sheffield sold the wholesale operations to Rogers Company. During 2017, there were 502,700 shares of common stock outstanding all year.

The majority of the question is complete.

Problem 4-1

The following information is related to Sheffield Company for 2017. Retained earnings balance, January 1, 2017 $993,060 Sales Revenue 26,128,000 Cost of goods sold 16,114,600 Interest revenue 78,400 Selling and administrative expenses 4,734,000 Write-off of goodwill 836,100 Income taxes for 2017 1,405,600 Gain on the sale of investments 113,800 Loss due to flood damage 391,300 Loss on the disposition of the wholesale division (net of tax) 446,600 Loss on operations of the wholesale division (net of tax) 82,530 Dividends declared on common stock 248,200 Dividends declared on preferred stock 73,020


Sheffield Company decided to discontinue its entire wholesale operations (considered a discontinued operation) and to retain its manufacturing operations. On September 15, Sheffield sold the wholesale operations to Rogers Company. During 2017, there were 502,700 shares of common stock outstanding all year.

Explanation / Answer

SHEFFIELD COMPANY Income statement For the year ended December 31 2017 Sales Revenue 2,61,28,000 Cost of goods sold 1,61,14,600 Gross Profit/ (Loss) 1,00,13,400 selling & administrative expenses      47,34,000 Income from operations      52,79,400 Other revenue and Gains Interest Revenue        78,400 Gain on the sale of investments    1,13,800        1,92,200 Other Expenses and Losses Write-off of Goodwill    8,36,100 Loss due to flood damage    3,91,300      12,27,400 Income from Continuing operations before Income Tax      42,44,200 Income Tax      14,05,600 INCOME FROM CONTINUED OPERATIONS      28,38,600 DISCONTINUED OPERATIONS Loss On Disposal, net of tax -4,46,600 Loss On Operations, net of tax      -82,530       -5,29,130 Net Income/ (Loss)      23,09,470 EPS = Earnings available for share holders/ Averge no. Of Shares Earning per Share Continued operations 5.65 Discontinued Operations Loss On Operations, net of tax -0.16 Loss On Disposal, net of tax -0.89 -1.05 Net Income/ (Loss) 4.59 SHEFFIELD COMPANY Retained earnings statement For the year ended December 31, 2017 Retained earnings balance, January 1,2017        9,93,060 Add: Net Income      23,09,470      33,02,530 Less: Dividends On Preferred Stock        73,020 Dividends On Common Stock    2,48,200        3,21,220 Retained Earnings On December 31, 2017      29,81,310