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Exercise 4-2 Income statement format; single step and multiple step [LO4-1, 4-5]

ID: 2339550 • Letter: E

Question

Exercise 4-2 Income statement format; single step and multiple step [LO4-1, 4-5]

The following is a partial trial balance for the Green Star Corporation as of December 31, 2018:


100,000 shares of common stock were outstanding throughout 2018.

Required:
1. Prepare a single-step income statement for 2018, including EPS disclosures.
2. Prepare a multiple-step income statement for 2018, including EPS disclosures.
  

Account Title Debits Credits Sales revenue 1,350,000 Interest revenue 34,000 Gain on sale of investments 54,000 Cost of goods sold 730,000 Selling expenses 180,000 General and administrative expenses 79,000 Interest expense 44,000 Income tax expense 134,000

Explanation / Answer

Green Star Corporation Single Step Income Statement For the year End December 31, 2018 Revenues: Amount Amount Sales Revenue $        13,50,000 Interest Revenue $              34,000 Gain on sales of investments $              54,000 Total Revenues $ 14,38,000 Expenses: Cost of Goods Sold $           7,30,000 Selling Expenses $           1,80,000 General and adminsitrative expenses $              79,000 Interest Expenses $              44,000 Income tax expenses $           1,34,000 Total Expenses $ 11,67,000 Net Income $    2,71,000 Divide by No. of Shares Outstanding        1,00,000 shares Earning Per shares $            2.71 Per Share Green Star Corporation Multiple Step Income Statement For the year End December 31, 2018 Particulars Amount Sales Revenue $ 13,50,000 Cost of Goods Sold $    7,30,000 Gross Profit $    6,20,000 Less : Operating Expenses Selling Expenses $           1,80,000 General and adminsitrative expenses $              79,000 Interest Expenses $              44,000 Total Expenses $    3,03,000 Operating Income $    3,17,000 Non-Opearing and others Interest Revenue $              34,000 Gain on sales of investment $              54,000 $        88,000 Net Income before Taxes $    4,05,000 Less : IncomeTaxe Expenses $    1,34,000 Net income after Taxes or Bal. Available to Shareholers $    2,71,000 Divide by No. of Shares Outstanding        1,00,000 shares Earning Per shares $            2.71 Per Share