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The following is a listing of all of the income statement accounts for Mulberry

ID: 2564445 • Letter: T

Question

The following is a listing of all of the income statement accounts for Mulberry Street Sportswear as appear on the adjusted trial balance as of December 31 Advertising Expense Cost of Goods Sold Delivery Expense Insurance Expense Income Tax Expense Rent Expense Interest Expense Sales Revenue Sales Discounts Sales Returns and Allowances $10,400 88,200 4,800 1,100 6,520 10,700 1,800 160,900 9,100 18,500 Required: a. Prepare a multistep income statement. Mulberry Street Sportswear Income Statement For the year ended December 31 MacBo esc 20 808 FI F2 F3

Explanation / Answer

Solution:

a) Multi Step Income Statement

Income Statement

For the year ended December 31

$$

Sales Revenue

$160,900

Less: Sales Discount

-$9,100

Less: Sales return and allowance

-$18,500

Net Sales Revenue

$133,300

Less: Cost of Goods Sold

$88,200

Gross Profit

$45,100

Operating Expenses:

   Advertising Expense

$10,400

   Delivery Expense

$4,800

   Insurance Expense

$1,100

   Rent Expense

$10,700

Total Operating Expense

$27,000

Operating Income

$18,100

Non-operating or other

Interest Expense

$1,800

Total Other Revenue or Expense

$1,800

Income before taxes

$16,300

Income tax expense

$6,520

Net Income

$9,780

b) Gross Profit Percentage = Gross Profit / Net Sales x 100 = 45,100 / 133,300 x 100 = 33.83%

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Income Statement

For the year ended December 31

$$

Sales Revenue

$160,900

Less: Sales Discount

-$9,100

Less: Sales return and allowance

-$18,500

Net Sales Revenue

$133,300

Less: Cost of Goods Sold

$88,200

Gross Profit

$45,100

Operating Expenses:

   Advertising Expense

$10,400

   Delivery Expense

$4,800

   Insurance Expense

$1,100

   Rent Expense

$10,700

Total Operating Expense

$27,000

Operating Income

$18,100

Non-operating or other

Interest Expense

$1,800

Total Other Revenue or Expense

$1,800

Income before taxes

$16,300

Income tax expense

$6,520

Net Income

$9,780