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Problem 5-4A (Part Level Submission) Prepare a multiple-step income statement an

ID: 2563007 • Letter: P

Question

Problem 5-4A (Part Level Submission)

Prepare a multiple-step income statement and classified balance sheet

Problem 5-4A (Part Level Submission)

Wolford Department Store is located in midtown Metropolis. During the past several years, net income has been declining because suburban shopping centers have been attracting business away from city areas. At the end of the company’s fiscal year on November 30, 2017, these accounts appeared in its adjusted trial balance.
Accounts Payable $ 40,200 Accounts Receivable 25,800 Accumulated Depreciation—Equipment 102,000 Cash 12,000 Common Stock 52,500 Cost of Goods Sold 921,450 Freight-Out 9,300 Equipment 235,500 Depreciation Expense 20,250 Dividends 18,000 Gain on Disposal of Plant Assets 3,000 Income Tax Expense 15,000 Insurance Expense 13,500 Interest Expense 7,500 Inventory 39,300 Notes Payable 65,250 Prepaid Insurance 9,000 Advertising Expense 50,250 Rent Expense 51,000 Retained Earnings 21,300 Salaries and Wages Expense 175,500 Sales Revenue 1,356,000 Salaries and Wages Payable 9,000 Sales Returns and Allowances 30,000 Utilities Expense 15,900

Additional data: Notes payable are due in 2021.

Explanation / Answer

Multistep Income Statement

Particulars

Amount ($)

Sales

1356000

Less: Sales Returns and allowances

30000

Net Sales

1326000

Cost of Goods sold

921450

Gross Profit

404550

Less: Operating Expenses

Advertising Expenses

50250

Freight Out

9300

Depreciation Expense

20250

Utilities Expense

15900

Salaries & Wages

175500

Rent Expense

51000

Insurance Expense

13500

Total Operating Expenses

335700

Operating Income

68850

Non Operating Income and Expenses

Gain on disposal of Plant Assets

3000

Interest Expense

7500

Income Tax Expense

15000

Total Non Operating Expense

-19500

Net Income

49350

Statement of Retained Earnings

Beginning Retained Earnings

21300

Net Income

49350

Less: Dividends on Common Stock

18000

Ending retained earnings

52650

Balance Sheet

Current Assets

Current Liabilities

Cash

12000

Accounts Payable

40200

Accounts Receivable

25800

Salaries Payable

9000

Inventory

39300

Prepaid Insurance

9000

Long term Liabilities

Total Current Assets

86100

Notes Payable

65250

Equipment

235500

Total Liabilities

114450

Less: Accumulated Depreciation

102000

Stock Holders Equity

133500

Capital Stock

52500

Retained Earnings

52650

Total Stock Holders Equity

105150

Total Assets

219600

Total Liabilities and Stockholders Equity

219600

Multistep Income Statement

Particulars

Amount ($)

Sales

1356000

Less: Sales Returns and allowances

30000

Net Sales

1326000

Cost of Goods sold

921450

Gross Profit

404550

Less: Operating Expenses

Advertising Expenses

50250

Freight Out

9300

Depreciation Expense

20250

Utilities Expense

15900

Salaries & Wages

175500

Rent Expense

51000

Insurance Expense

13500

Total Operating Expenses

335700

Operating Income

68850

Non Operating Income and Expenses

Gain on disposal of Plant Assets

3000

Interest Expense

7500

Income Tax Expense

15000

Total Non Operating Expense

-19500

Net Income

49350

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