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X Company is a merchandiser and prepares monthly financial statements. The follo

ID: 2598137 • Letter: X

Question

X Company is a merchandiser and prepares monthly financial statements. The following is its balance sheet at the beginning of January:

The following summary transactions occurred during January:

1. Sold stock to investors for $45,000.

2. Borrowed $29,000 from a bank.

3. Bought merchandise from suppliers, paying $3,477 and promising to pay $5,412 next month.

4. Bought equipment from a manufacturer, paying $31,000 and promising to pay $4,300 in three months.

5. Paid $3,766 to merchandise suppliers that it had promised to pay.

6. Sold merchandise, receiving $17,122 cash and promises to pay of $4,318; the merchandise that was sold previously cost $10,720.

7. Paid a total of $563 for rent and insurance in advance.

8. Received $2,924 from customers who had promised to pay.

9. Paid $5,980 for wages, utilties, and other miscellaneous expenses.

- What were total equities on January 31?

- What was net income in January?

                                                     Balance Sheet                                                         January 1

Explanation / Answer

Journal entries to record the transactions during January Calculation of net Income for January Sr.No. Account Titles Debit Credit Sales $21,440 1 Cash $45,000.00 Less : Cost of goods sold $10,720 Common stock $45,000.00 Gross Margin $10,720 Less : Expenses 2 Cash $29,000.00 Wages,Utlities and other Mise.expenses $5,980 Loan from Bank $29,000.00 Net Income $4,740 3 Inventory $8,889.00 Calculation of total equities on January 31 Cash $3,477.00 Paid in capital ($209867 + $45000) $254,867 Accounts Payable $5,412.00 Retained Earnings ($71487 + $4740) $76,227 Total Equity on January 31 $331,094 4 Equipment $35,300.00 Cash $31,000.00 Accounts Payable $4,300.00 5 Accounts Payable $3,766.00 Cash $3,766.00 6-a Cash $17,122.00 Accounts Receivables $4,318.00 Sales $21,440.00 6-b Cost of goods sold $10,720.00 Inventory $10,720.00 7 Prepaid rent and Insurance $563.00 Cash $563.00 8 Cash $2,924.00 Accounts Receivables $2,924.00 9 Wages,Utlities and other Mise.expenses $5,980.00 Cash $5,980.00