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Exercise 3-19 (Part Level Submission) 2016 2017 2018 a Prepayments of 2017 expen

ID: 2607426 • Letter: E

Question

Exercise 3-19 (Part Level Submission)

2016

2017

2018


aPrepayments of 2017 expenses.
bPrepayments of 2018 expenses.

Exercise 3-19 (Part Level Submission)

Riverbed Corp. maintains its financial records on the cash basis of accounting. Interested in securing a long-term loan from its regular bank, Riverbed Corp. requests you as its independent CPA to convert its cash-basis income statement data to the accrual basis. You are provided with the following summarized data covering 2016, 2017, and 2018.

2016

2017

2018

Cash receipts from sales:   On 2016 sales $281,870 $169,630 $28,380   On 2017 sales –0– 334,180 89,680   On 2018 sales 377,430 Cash payments for expenses:   On 2016 expenses 183,540 62,840 23,840   On 2017 expenses 42,130 a 144,210 51,950   On 2018 expenses 42,550 b 221,530


aPrepayments of 2017 expenses.
bPrepayments of 2018 expenses.

Using the data above, prepare abbreviated income statements for the years 2016 and 2017 on the accrual basis. (Enter loss using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)
RIVERBED CORP.
Income Statement (Accrual Basis)
December 31,For the Year Ended December 31,For the Quarter Ended December 31, 2016 2017     Dividends    Expenses    Net Income / (Loss)    Retained Earnings, January 1    Retained Earnings, December 31    Sales Revenue     $ $     Dividends    Expenses    Net Income / (Loss)    Retained Earnings, January 1    Retained Earnings, December 31    Sales Revenue         Dividends    Expenses    Net Income / (Loss)    Retained Earnings, January 1    Retained Earnings, December 31    Sales Revenue     $ $

Explanation / Answer

Under accrual basis income is recognised when earned and expenses are recognised when incurred irrepective of the fact when cash is received or paid 2016 2017 Sales revenue 479880 423860 less:Expenses 270220 238290 Net income 209660 185570 Sales revenue for 2016     (281,870+169630+28380)= 479880 for 2017      (334,180+89680)= 423860 Expenses for 2016 (183540+62840+23840)= 270220 For 2017     (42130+144210+51950)= 238290