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1. elgin battery manufacturers had sales of $900,000 in 2012 and their cost of g

ID: 2706068 • Letter: 1

Question

1. elgin battery manufacturers had sales of $900,000 in 2012 and their cost of goods sold represented 65% of sales. selling and administrative expnese were 9% of sales. depreciation expenses was $10,000 and interest expense for the year was $8,000. the firm's tax rate is 34%. what is the dollar amount of taxes paid?


A 151,200

B. 64,800

C. 73440


2. ABC Co. has an average collection period of 50 days. total credit sales for the year were $3,500,000. what is the balance in accounts receivable at year-end?

a. 700,000

b. 100,000

c.600,000


Explanation / Answer

1)

expenses are 65 + 9 = 74%

profit is 26 % of 900000 = 234,000

Depreciation and interest is 10000 + 8000 = 18000 and hence the profit after that is 234000 - 18000 = 216000

Tax is 0.34 * 216000 = 73440

Hence

C) 73440


2) 3,500,000 / 50- = 700,000

Hence

a) 700,000