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SAS Code An accountant completes tax returns for clients who have freelance inco

ID: 3073495 • Letter: S

Question

SAS Code

An accountant completes tax returns for clients who have freelance income – that is, income that is not from a primary, permanent job. The accountant has data for three clients, with information for each of them over the past 12 years. The data are stored in a comma delimited file (a .csv file) shown bellow

The client identifier variable is called Client, and there are 12 year variables, numbered Year1 through Year12. All 13 variables in the data set are numeric.

1. Include in your SAS program code to read in the data from the external file.

2. Include SAS code that uses ARRAY, DO, and END to add up the 12 years of freelance income for each of the three clients, and store the totals into a new variable called Sum.

3. Create a new variable called Average to be the total you created for each client in Sum divided by 12.

4. Print the complete and correct final version of the data set, with appropriate titles and labels.

1 3280 3412 3113 2499 2699 3499 3113 3318 3513 1281 2433 2817 2 4041 3083 3107 3149 3799 3099 1530 2913 3818 4123 4273 4470 3 6014 6122 6112 6099 6099 6199 6185 6131 3122 4230 6038 6214

Explanation / Answer

Requirement A ABC Company Income Statement For the Years 2012 thru 2016 2012 2013 2014 2015 2016 Sales Revenue 3,529.00 3,881.90 4,270.09 4,697.10 5,166.81 Less : Expense: Cost of Goods Sold (COGS) 1,999.00 2,398.80 2,878.56 3,454.27 4,145.13 General & Adminstrative Expense      187.00      192.61      198.39      204.34      210.47 Lease Expense         45.00         45.00         45.00         45.00         45.00 Interest Expense         91.00         91.00         91.00         91.00         91.00 Selling Expense      108.00      124.20      142.83      164.25      188.89 Depreciation Expense      223.00      245.30      269.83      296.81      326.49 Income before taxes      876.00      784.99      644.48      441.43      159.83 Taxes      254.00      228.00      187.00      128.00         46.00 Preferred Stock Dividends         10.00         10.00         10.00         10.00         10.00 Net Income to Equity Share holders      612.00      546.99      447.48      303.43      103.83 Requirement B Primary reason ABC Company's Net Income has continued to decrease each year , despite increasing sales Increase in Cost of Goods Sold Increase in Selling Expnse Requirement C Cost of Goods Sold should be decreased with effective cost control measures like better raw material purchases, overhead expenses, labour charges Selling expenses should controlled by implementing effective sales promotions and Sales to be increased