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Exercise 4-5 Income statement presentation [LO4-1, 4-5] The following incorrect

ID: 2397133 • Letter: E

Question

Exercise 4-5 Income statement presentation [LO4-1, 4-5] The following incorrect income statement was prepared by the accountant of the Axel Corporation: AXEL CORPORATION Income Statement For the Year Ended December 31, 2018

Revenues and gains:
Sales $ 592,000

Interest and dividends 32,000

Gain on sale of investments 86,000

                        Total revenues and gains 710,000

Expenses and losses:

Cost of goods sold $ 325,000

Selling expenses 67,000

Administrative expenses 87,000

Interest 26,000

Restructuring costs 55,000

Income taxes 60,000

Total expenses and losses 620,000

Net Income $ 90,000

Earnings per share $ 0.90

Required: Prepare a multiple-step income statement for 2018 applying generally accepted accounting principles. The income tax rate is 40%. (Amounts to be deducted should be indicated with a minus sign. Round EPS answer to 2 decimal places.)

Explanation / Answer

Multiple step income statement :

Sales 592000 Less: Cost of goods sold -325000 Gross profit 267000 Less: Operating expense Selling expense -67000 Administrative expense -87000 Restructuring costs -55000 Total operating expense -209000 Operating income 58000 Other revenue Interest and dividend 32000 Gain on sale of investment 86000 Other expense Interest expense -26000 92000 Income before tax 150000 Income tax -60000 Net income 90000 EPS 0.90