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The following is a list of accounts, in alphabetical order, for Sandhill, Inc. a

ID: 2341258 • Letter: T

Question

The following is a list of accounts, in alphabetical order, for Sandhill, Inc. at July 31, 2018:


Additional information:
All accounts have a normal balance. During the year, the company issued common shares for $ 11,000.

Prepare a statement of changes in equity for the year. (If an amount reduces the account balance then enter with negative sign or parentheses e.g. (45) or –45.)

Accounts payable $ 9,800 Income tax expense $ 2,900 Accounts receivable 14,000 Insurance expense 1,700 Accumulated depreciation—equipment 20,800 Interest expense 3,600 Bank loan payable, due 2020 39,100 Prepaid insurance 200 Cash 5,900 Rent expense 9,100 Common shares 37,000 Repairs and maintenance expense 10,400 Depreciation expense 9,400 Retained earnings 20,800 Dividends declared 800 Salaries expense 25,500 Equipment 98,600 Salaries payable 700 Held for trading investments 22,000 Service revenue 75,900

Explanation / Answer

Answer

SANDHILL INC.

Statement of Changes in Equity

Year Ended July 31, 2018

Common

Retained

Total

Shares

Earnings

Equity

Balance August 1, 2017

$                                   26,000.00

$                  20,800.00

$                                    46,800.00

Issued Common Shares

$                                   11,000.00

$                                  -  

$                                     11,000.00

Net Income/(Loss)

$                                                  -  

$                  22,700.00 [calculated below]

$                                     22,700.00

Dividends Declared

$                                                  -  

$                      (800.00)

$                                        (800.00)

Balance, July 31, 2018

$                                   37,000.00

$                  42,700.00

$                                     79,700.00

Service revenue

$              75,900.00

Expenses:

Income tax expense

$      2,900.00

Insurance expense

$      1,700.00

Interest expense

$      3,600.00

Rent expense

$      9,100.00

Repairs and maintenance expense

$    10,400.00

Salaries expense

$    25,500.00

Total Expenses

$              53,200.00

Net Income

$              22,700.00

SANDHILL INC.

Statement of Changes in Equity

Year Ended July 31, 2018

Common

Retained

Total

Shares

Earnings

Equity

Balance August 1, 2017

$                                   26,000.00

$                  20,800.00

$                                    46,800.00

Issued Common Shares

$                                   11,000.00

$                                  -  

$                                     11,000.00

Net Income/(Loss)

$                                                  -  

$                  22,700.00 [calculated below]

$                                     22,700.00

Dividends Declared

$                                                  -  

$                      (800.00)

$                                        (800.00)

Balance, July 31, 2018

$                                   37,000.00

$                  42,700.00

$                                     79,700.00