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Swifty Company lost most of its inventory in a fire in December just before the

ID: 2580970 • Letter: S

Question

Swifty Company lost most of its inventory in a fire in December just before the year-end physical inventory was taken. The corporation’s books disclosed the following.


Merchandise with a selling price of $22,800 remained undamaged after the fire. Damaged merchandise with an original selling price of $16,000 had a net realizable value of $5,200.

Compute the amount of the loss as a result of the fire, assuming that the corporation had no insurance coverage

Amount of the loss__________

Beginning inventory $156,000 Sales revenue $621,700 Purchases for the year 380,100 Sales returns 23,800 Purchase returns 30,100 Rate of gross profit on net sales 40 %

Explanation / Answer

Beginning inventory 156000 Purchases for the year 380100 Purchase returns -30100 Cost of goods available 506000 Less: Sales revenue 621700 Sales returns -23800 Net sales revenue 597900 Less: Gross Profit 239160 Cost of goods sold 358740 Inventory available 147260 Less: Cost of Goods undamaged 13680 =22800*(1-0.4) Less: Net realizable value of goods 5200 Amount of the loss 128380