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Current year sales are $750,000, cost of goods sold is $400,000, and all other e

ID: 2782898 • Letter: C

Question

Current year sales are $750,000, cost of goods sold is $400,000, and all other expenses total $300,000. If sales are forecasted to increase 10% next year, and all expenses vary proportionally with sales, what is forecasted net income next year?

A company paid dividends of $13,000 this year. If ending retained earnings is $207,000 and beginning retained earnings is 180,000, was what was the net income earned for the year?

Using the information below, compute the net income of the company:

Interest expense

$ 2,000

Operating expenses

22,000

Tax expense

3,000

Cash

7,000

Sales revenue

125,000

Cost of goods sold

85,000

Interest expense

$ 2,000

Operating expenses

22,000

Tax expense

3,000

Cash

7,000

Sales revenue

125,000

Cost of goods sold

85,000

Explanation / Answer

a)

Current Net Income = 50,000. If sales grow 10% next year, net income will grow proportionately as well.

=> Next year net income = 50,000 x (1 + 10%) = 55,000

b) Net Income = Dividends + Change in retained earnings

= 13,000 + (207,000 - 180,000) = 40,000

c) Net Income = Sales - COGS - Operating expense - Interest expense - Tax expense

= 13,000

Current Sales 750,000 COGS 400,000 Other Exp 300,000 Net Income 50,000
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