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bits 14, 600 345, 000 14, 500 54,000 640,000 ccount Title Accounts receivable Pr

ID: 2338536 • Letter: B

Question

bits 14, 600 345, 000 14, 500 54,000 640,000 ccount Title Accounts receivable Prepaid rent Inventory Office equipment Accumulated depreciation-office equipment Accounts payable Note payable (due in six months) Salaries payable Interest payable Common stock Retained earnings Sales revenue Cost of goods sold Salaries expense Rent expense Depreciation expense Interest expense Advertising expense 266,000 78,000 72,000 7,800 2, 400 400, 000 165,000 780,000 468,000 117,000 43, 500 64,000 4, 800 5, 800 Totals 1,771,200 1,771,200 Required: 1-a. Prepare an income statement for the year ended December 31, 2018. 1-b. Prepare a classified balance sheet as of December 31, 2018. 2. Prepare the necessary closing entries at December 31, 2018.

Explanation / Answer

Solution 1a:

Solution 1b:

Solution 2:

Income Statement
For the period ended December 31, 2018 Particulars Amount Sales Revenue $780,000.00 Cost of goods sold $468,000.00 Gross Profit $312,000.00 Expenses: Salaries Expense $117,000.00 Rent Expense $43,500.00 Depreciation Expense $64,000.00 Interest expense $4,800.00 Advertising Expense $5,800.00 Total expenses $235,100.00 Net Income $76,900.00