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ent Exercise 2-5 Your answer is partially correct. Try again. These items are ta

ID: 2335317 • Letter: E

Question

ent Exercise 2-5 Your answer is partially correct. Try again. These items are taken from the financial statements of Pharoah Company at December 31, 2017 Buildings $135,424 16,128 4,096 15,155 105,472 78,336 998 6,784 3,328 76,800 51,199 58,368 12.160 119,808 23,962 4,608 18,816 Accounts receivable Prepaid insurance Cash Equipment Land Insurance expense Depreciation expense Interest expense Common stock Retained earnings (January 1, 2017) Accumulated depreciation-buildings Accounts payable Notes payable Accumulated depreciation-equipment Interest payable Service revenue

Explanation / Answer

1. Calculation of retained earnings at Dec. 31, 2017

Ending retained earnings balance = Beginning retained earning balance + Net income - Dividends paid

Beginning retained earnings balance [Jan. 1, 2017] = $51,199

Net income for the year = $7,706

Dividend declared and paid during the year = Nil

Therefore.

Ending retained earnings balance [Dec. 31, 2017] = $51,199 + $7,706

Ending retained earnings balance [Dec. 31, 2017] = $58,905

2. Total Stockholder's Equity

Total stockholder's equity = Common stock + Retained earnings

Common stock = $76,800

Retained earnings = $58,905

Total stockholder's equity = $76,800 + $58,905

Total stockholder's equity = $135,705

c. Total liabilites and stockholder's equity

Total liabilites and stockholder's equity = Total liabilities + Total stockholder's equity

Total liabilites = $136,576

Total stockholder's equity = $135,705

Total liabilites and stockholder's equity = $136,576 + $135,705

Total liabilites and stockholder's equity = $272,281

Conclusion:

Retained earnings = $58,905

Total stockholder's equity = $135,705

Total liabilites and stockholder's equity = $272,281

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Amount Amount Service revenue $18,816 Expenses: Insurance expense $998 Depreciation expense $6,784 Interest expense $3,328 Total expenses ($11,110) Net Income for the year $7,706