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Required: Prepare a multiple-step income statement in good form. (Include EPS) C

ID: 2395657 • Letter: R

Question

Required:         Prepare a multiple-step income statement in good form. (Include EPS)

Calculate retained earnings as of December 31, 2018.

Prepare a classified balance sheet in good form.

Calculate working capital.

Thornhill Companies

Trial Balance

As of December 31, 2018

Cash

$                9,000

$                       -  

Accounts Receivable

               150,000

Inventory

             100,000

Prepaid Rent Expense

                 18,000

Land

               100,000

Plant

               500,000

Equipment

           1,000,000

Franchises

               200,000

Dividends

                 25,000

Cost of Goods Sold

           1,200,000

Selling Expenses

               200,000

Administrative Expenses

               250,000

Interest Expense

                 30,000

Income Taxes Expense

                 20,000

Accumulated Depreciation

               250,000

Accounts Payable

                 98,000

Income Taxes Payable

                    5,000

Unearned Sales Revenues

                 74,000

Bonds Payable

               600,000

Common Stock (100,000 shares)

               750,000

Retained Earnings (January 1, 2018)

               225,000

Sales

           1,800,000

Total

0

$        3,802,000

$        3,802,000

Thornhill Companies

Trial Balance

As of December 31, 2018

Cash

$                9,000

$                       -  

Accounts Receivable

               150,000

Inventory

             100,000

Prepaid Rent Expense

                 18,000

Land

               100,000

Plant

               500,000

Equipment

           1,000,000

Franchises

               200,000

Dividends

                 25,000

Cost of Goods Sold

           1,200,000

Selling Expenses

               200,000

Administrative Expenses

               250,000

Interest Expense

                 30,000

Income Taxes Expense

                 20,000

Accumulated Depreciation

               250,000

Accounts Payable

                 98,000

Income Taxes Payable

                    5,000

Unearned Sales Revenues

                 74,000

Bonds Payable

               600,000

Common Stock (100,000 shares)

               750,000

Retained Earnings (January 1, 2018)

               225,000

Sales

           1,800,000

Total

0

$        3,802,000

$        3,802,000

Explanation / Answer

Part A

Thornhill Companies

Income statement

For the Year Ended December 31 2018

Part B

Part C

Thornhill Companies

Balance sheet

December 31, 2018

Total stockholders' equity

Total liabilities and stockholders' equity

1050000

1827000

Sales 1800000 Less: cost of goods sold 1200000 Gross profit 600000 Less: Operating expenses : Selling expenses 200000 Administrative expenses 250000 Total operating expenses 450000 Operating income 150000 Other income (expenses) Less: Interest expense 30000 Income before taxed 120000 Less: Income tax expense 20000 Net income 100000 Earnings per share (100000/100000shares) 1.00
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