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1. Using the U.S. Bureau of the Census’s most recent edition of Census Tracts, r

ID: 445789 • Letter: 1

Question

1.Using the U.S. Bureau of the Census’s most recent edition of Census Tracts, report for the MSA of your choice. Compare the totals for the MSA with two tracts within the MSA. Select and compare two tracts that will provide noticeable contrasts in areas that interest you, such as ethnic make-up, age breakdowns, and industries employing residents, education levels, income, or others. Provide a short report comparing the two tracts and the MSA for each area you studied, including appropriate graphical evidence.

Explanation / Answer

Comparative Balance Sheet

December 31, 2015 vs. December 31, 2014

Cash 54,000 36,000

Accounts Receivable, net 53,000 57,000

Inventory 161,000 123,000

Land 180,000 285,000

Building 300,000 300,000

Accumulated Depreciation- building (75,000) (60,000)

Equipment 1,565,000 900,000

Accumulated Depreciation-equipment (177,000) (141,000)

Grand Total 2,061,000 1,500,000

Accounts Payable 202,000 150,000

Bonds Payable 450,000 0

Capital Stock, $10k par 1,250,000 1,250,000

Retained Earnings 159,000 100,000

Grand Total 2,061,000 1,500,000

Additional Info:

Net Income for the year amounted to $109,000.

Cash dividends were paid amounting to 4% of par value.

Land was sold for $120,000