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The Riedl Corporation has the following information available on December 31, 20

ID: 2429737 • Letter: T

Question

The Riedl Corporation has the following information available on December 31, 2015. The tax rate is 30 percent. Show how this information is presented to external users in a multistep format. LO1 E172 S 3,000 120,000 8,000 101,000 100,000 1,500,000 30,000 48,000 850,000 15,000 70,000 79,000 Interest expense Sales salaries Rental revenue Accounts receivable e Administrative salaries Sales Depreciation (40% selling, 60% administrative) Dividends paid Cost of goods sold Sales returns and allowances Loss on Sale of Video Division Loss on sale of equipment

Explanation / Answer

The Riedl Corporation

Statement of Profit & Loss for the year ended 31st December 2015

Particulars

Amount($)

Amount($)

Income

Sales

1,500,000

Less: Sales Returns and allowances

15,000

Net Sales

1,485,000

Rental Revenue

8,000

TOTAL

1,493,000

Expenses

Cost of Goods Sold

850,000

Administrative Salaries

100,000

Sales Salaries

120,000

Interest Expenses

3,000

Loss on sale of video division

70,000

Loss on sale of equipment

79,000

Depreciation :

                    Administrative Depreciation

18,000

                    Selling Depreciation

12,000

30,000

TOTAL

1,252,000

Profit Before Tax

241,000

Less: Tax @ 30%

72,300

Profit After Tax

168,700

Less : Dividend Paid

48,000

Retained Earnings

120,700

The Riedl Corporation

Statement of Profit & Loss for the year ended 31st December 2015

Particulars

Amount($)

Amount($)

Income

Sales

1,500,000

Less: Sales Returns and allowances

15,000

Net Sales

1,485,000

Rental Revenue

8,000

TOTAL

1,493,000

Expenses

Cost of Goods Sold

850,000

Administrative Salaries

100,000

Sales Salaries

120,000

Interest Expenses

3,000

Loss on sale of video division

70,000

Loss on sale of equipment

79,000

Depreciation :

                    Administrative Depreciation

18,000

                    Selling Depreciation

12,000

30,000

TOTAL

1,252,000

Profit Before Tax

241,000

Less: Tax @ 30%

72,300

Profit After Tax

168,700

Less : Dividend Paid

48,000

Retained Earnings

120,700

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