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KQuestions 10-11(of 12) IThe following Information apples to the questions displ

ID: 2522561 • Letter: K

Question

KQuestions 10-11(of 12) IThe following Information apples to the questions displayed belowj The comparative financial statements prepared at December 31, 2015, for Prince Company showed the following summarized data: Income statement Sales revenue Cost of goods sold $190,600 $167,800 100,600 113,700 Gross profit Operating expenses and interest expense 76,900 57100 67,200 54100 Pretax income Income tax 19,800 5,940 13,100 3,930 Net income $ 13.860$ 9170 Balance sheet: Cash Accounts receivable (net) Inventory Operational assets (net $ 5,300S 6100 17700 33,600 37,900 4.700 41,500 46,000 $107,500$ 95.300 Current llabilities tno interest) Long-term liabilities (10% interest Common stock tpar $5) Retained earnings $ 15,400$16,400 44,000 28,200 6,700 44,000 28,200 19,900 $107,500$95.300 One-third was credit sales vauc 10o points Required: fotrowing columns for tom in the preceding comparatve thancal statoments Round your percentage answers to 2 decimal placo should be indicated by a minus sga uld be indicated by a minus sign.) s.(i.?., 0,1234 should be entered as 12.34). 03234 should be entered s 12 34)

Explanation / Answer

Solution:

Income Statement

At December 31, 2015

Increase (Decrease)

2015 over 2014

Working

Amount

Percent

2015

2014

Increase or (Decrease)

Sales revenue

$22,800

13.59%

$190,600

$167,800

$22,800

Cost of goods sold

$13,100

13.02%

$113,700

$100,600

$13,100

Gross profit

$9,700

14.43%

$76,900

$67,200

$9,700

Operating expenses and interest expenses

$3,000

5.55%

$57,100

$54,100

$3,000

Pretax income

$6,700

51.15%

$19,800

$13,100

$6,700

Income tax

$2,010

51.15%

$5,940

$3,930

$2,010

Net Income

$4,690

51.15%

$13,860

$9,170

$4,690

Balance Sheet

At December 31, 2015

Increase (Decrease)

2015 over 2014

Amount

Percent

Cash

-$800

-13.11%

$5,300

$6,100

-$800

Accounts Receivable (net)

-$3,000

-16.95%

$14,700

$17,700

-$3,000

Inventory

$7,900

23.51%

$41,500

$33,600

$7,900

Operational Assets (net)

$8,100

21.37%

$46,000

$37,900

$8,100

$12,200

12.80%

$107,500

$95,300

$12,200

Current liabilities (no interest)

-$1,000

-6.10%

$15,400

$16,400

-$1,000

Long term liabilities (10% interest)

$0

0.00%

$44,000

$44,000

$0

Common Stock (par $5)

$0

0.00%

$28,200

$28,200

$0

Retained Earnings

$13,200

197.01%

$19,900

$6,700

$13,200

$12,200

12.80%

$107,500

$95,300

$12,200

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Income Statement

At December 31, 2015

Increase (Decrease)

2015 over 2014

Working

Amount

Percent

2015

2014

Increase or (Decrease)

Sales revenue

$22,800

13.59%

$190,600

$167,800

$22,800

Cost of goods sold

$13,100

13.02%

$113,700

$100,600

$13,100

Gross profit

$9,700

14.43%

$76,900

$67,200

$9,700

Operating expenses and interest expenses

$3,000

5.55%

$57,100

$54,100

$3,000

Pretax income

$6,700

51.15%

$19,800

$13,100

$6,700

Income tax

$2,010

51.15%

$5,940

$3,930

$2,010

Net Income

$4,690

51.15%

$13,860

$9,170

$4,690

Balance Sheet

At December 31, 2015

Increase (Decrease)

2015 over 2014

Amount

Percent

Cash

-$800

-13.11%

$5,300

$6,100

-$800

Accounts Receivable (net)

-$3,000

-16.95%

$14,700

$17,700

-$3,000

Inventory

$7,900

23.51%

$41,500

$33,600

$7,900

Operational Assets (net)

$8,100

21.37%

$46,000

$37,900

$8,100

$12,200

12.80%

$107,500

$95,300

$12,200

Current liabilities (no interest)

-$1,000

-6.10%

$15,400

$16,400

-$1,000

Long term liabilities (10% interest)

$0

0.00%

$44,000

$44,000

$0

Common Stock (par $5)

$0

0.00%

$28,200

$28,200

$0

Retained Earnings

$13,200

197.01%

$19,900

$6,700

$13,200

$12,200

12.80%

$107,500

$95,300

$12,200