Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

The trial balance for K and J Nursery, Inc., listed the following account balanc

ID: 2415181 • Letter: T

Question

The trial balance for K and J Nursery, Inc., listed the following account balances at December 31, 2016, the end of its fiscal year: cash, $28,000; accounts receivable, $23,000; inventories, $37,000; equipment (net), $92,000; accounts payable, $26,000; wages payable, $11,000; interest payable, $7,000; note payable (due in 18 months), $42,000; common stock, $74,000.

Calculate total current assets and total current liabilities that would appear in the company's year-end balance sheet.

The trial balance for K and J Nursery, Inc., listed the following account balances at December 31, 2016, the end of its fiscal year: cash, $28,000; accounts receivable, $23,000; inventories, $37,000; equipment (net), $92,000; accounts payable, $26,000; wages payable, $11,000; interest payable, $7,000; note payable (due in 18 months), $42,000; common stock, $74,000.

Explanation / Answer

Total current assets = cash + accounts receivable + inventories = 28,000 + 23,000 + 37,000 = $ 88,000

Total current liabilities = accounts payable + wages payable + interest payable =26,000 + 11,000 +7,000 = $ 44,000