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Multiple-Step Income Statement and Report Form of Balance Sheet The following se

ID: 2554277 • Letter: M

Question

Multiple-Step Income Statement and Report Form of Balance Sheet

The following selected accounts and their current balances appear in the ledger of Clairemont Co. for the fiscal year ended May 31, 2018:

Required:

1. Prepare a multiple-step income statement.

2. Prepare a retained earnings statement.

3. Prepare a balance sheet, assuming that the current portion of the note payable is $20,500.

4. a. Which type of income statement shows intermediate balances?

Cash $128,300 Retained Earnings 565,500 Accounts Receivable 345,100 Dividends 76,800 Inventory 390,000 Sales $4,699,500 Estimated Returns Inventory 22,500 Cost of Goods Sold 2,718,300 Office Supplies 12,100 Sales Salaries Expense 764,400 Prepaid Insurance 9,400 Advertising Expense 210,200 Office Equipment 282,400 Depreciation Expense—
   Store Equipment
41,000 Accumulated Depreciation—
   Office Equipment
191,900 Miscellaneous Selling Expense 17,900 Store Equipment 881,400 Office Salaries Expense 417,300 Accumulated Depreciation—
   Store Equipment
282,400 Rent Expense 61,600 Accounts Payable 195,400 Depreciation Expense—
   Office Equipment
30,800 Customer Refunds Payable 40,000 Insurance Expense 19,100 Salaries Payable 12,500 Office Supplies Expense 11,300 Note Payable
   (final payment due 2024)
410,000 Miscellaneous Administrative Exp. 8,200 Common Stock 63,400 Interest Expense 12,500

Explanation / Answer

Answer:

1

CLAIREMONT, CO.

INCOME STATEMENT

FOR THE YEAR ENDED MAY 31, 2018

Sales

$         4,699,500

Cost of merchandise sold

            2,718,300

Gross profit

$         1,981,200

Expenses:

Selling expense:

Sales salaries expense

$     764,400

Advertising expense

        210,200

Depreciation expense-store equipment

          41,000

Miscellaneous selling expense

          17,900

Total selling expenses

$     1,033,500

Administrative expenses:

Office salaries expense

$     417,300

Rent expense

          61,600

Depreciation expense-office equipment

          30,800

Insurance expense

          19,100

Office supplies expense

          11,300

Miscellaneous administrative expense

            8,200

Total administrative expenses

           548,300

Total operation expenses

       1,581,800.00

Income from operations

$       399,400.00

Other expense:

Interest expense

               (12,500)

Net Income

$            386,900

______________________________________________________

2

CLAIREMONT, CO.

STATEMENT OF OWNER'S EQUITY

FOR THE YEAR ENDED MAY 31, 2018

Kristina Marble, capital, June 1, 2017

$        565,500

Net income for the year

$     386,900

Less Devidend

          76,800

Increase in owner's equity

           310,100

Kristina Marble, capital, May 31,2018

$        875,600

__________________________________

3

CLAIREMONT, CO.

BALANCE SHEET

FOR THE YEAR ENDED MAY 31, 2018

Assets

Current assets:

Cash

$        128,300

Accounts receivable

           345,100

Merchandise inventory

           412,500

Office supplies

             12,100

Prepaid insurance

               9,400

Total current assets

$            907,400

Property, plant, and equipment:

Store equipment

$     881,400

Less accumulated depreciation

        282,400

$        599,000

Office equipment

        282,400

Less accumulated depreciation

        191,900

             90,500

Total property, plant, and equipment

$            689,500

Total assets

$         1,596,900

Liabilities

Current liabilities:

Accounts payable

           195,400

Note payable (current portion)

             40,000

Salaries payable

             12,500

Total current liabilities

$            247,900

Long-term liabilities:

Nota payable (due in 2022 years)

               410,000

Total liabilities

$            657,900

Owner's Equity

Kristina Marble, capital

Common stock

63400

Retained Earning

$     875,600

               939,000

Total liabilities and owner's equity

$         1,596,900

4

Which type of income statement shows intermediate balances

Answer: Multistep income statement

CLAIREMONT, CO.

INCOME STATEMENT

FOR THE YEAR ENDED MAY 31, 2018

Sales

$         4,699,500

Cost of merchandise sold

            2,718,300

Gross profit

$         1,981,200

Expenses:

Selling expense:

Sales salaries expense

$     764,400

Advertising expense

        210,200

Depreciation expense-store equipment

          41,000

Miscellaneous selling expense

          17,900

Total selling expenses

$     1,033,500

Administrative expenses:

Office salaries expense

$     417,300

Rent expense

          61,600

Depreciation expense-office equipment

          30,800

Insurance expense

          19,100

Office supplies expense

          11,300

Miscellaneous administrative expense

            8,200

Total administrative expenses

           548,300

Total operation expenses

       1,581,800.00

Income from operations

$       399,400.00

Other expense:

Interest expense

               (12,500)

Net Income

$            386,900