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In the preparation of its financial statements the Chelmsford Corporation uses F

ID: 2431178 • Letter: I

Question

In the preparation of its financial statements the Chelmsford Corporation uses FIFO inventory costing. In the preparation of its federal tax return the Corporation uses LIFO inventory costing. For the year ended December 31 the following information was available from the Corporation's financial statements distributed to owners.

$700,000

$388,000

$268,000

$6,000

$20,000

$30,000

For the year ended December 31 the following information was available from the Corporation's federal income taxes return.

$700,000

$400,000

$268,000

$6,000

$15,200

$22,800

Calculate how much more cash the Corporation has available to use by using LIFO inventory costing for tax purposes instead of using FIFO.

$12,000

$4,800

$7,200

$0

Sales

$700,000

Cost of Goods Sold

$388,000

Operating Expenses

$268,000

Other Revenues and (Expenses)

$6,000

Income Taxes Expense

$20,000

Net Income

$30,000

Explanation / Answer

Extra cash available to use by using LIFO inventory costing for tax purposes instead of using FIFO = 20000-15200 = $4800 Option B is correct

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