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Question


newconnect.mheducation.com Connect To Do Assi The fol 31, 2018, trial pter 03 Pre-Built Problems Saved Help 1 The following is a December 31, 2018, post-closing trial balance for Culver City Lighting, Inc. Debits 71,000 55,000 61,000 31,000 150,000 Accounts receivable Inventories Prepaid insurance Equipment Accumulated depreciation-equipment Patent, net Accounts payable Interest payable Note payable (due in 10, equal annual installments) 50,000 56,000 20,000 10,000 170,000 86,000 88,000 424,000 424,000 Book Print Retained earnings Totals Prepare a classified balance sheet for Culver City Lighting, Inc. (Amounts to be deducted should be indicated by a CULVER CITY LIGHTING, INC Balance Sheet At December 31, 2018

Explanation / Answer

CULVER CITY LIGHTING INC.

Balance Sheet

At December 31, 2018

Assets

Current assets

Cash

    $71,000.00

Accounts receivable

     $55,000.00

Inventories

     $61,000.00

Prepaid Insurance

     $31,000.00

Total current assets

$218,000.00

Property plant and Equipment

Equipment

$150,000.00

Accumulated Depreciation

     $50,000.00

Net Property plant and Equipment

$ 100,000.00

Intangible assets

Patent

     $56,000.00

Total assets

$374,000.00

Liabilities and Shareholders' equity

Current liabilties

Accounts payable

     $20,000.00

Interest payable

     $10,000.00

Total current liabilities

   $30,000.00

Long term liabilities

Notes payable

$170,000.00

Shareholders' equity

Common stock

     $86,000.00

Retained earnings

     $88,000.00

Total shareholders' equity

$174,000.00

Total liabilties and Shareholders' equity

$374,000.00

CULVER CITY LIGHTING INC.

Balance Sheet

At December 31, 2018

Assets

Current assets

Cash

    $71,000.00

Accounts receivable

     $55,000.00

Inventories

     $61,000.00

Prepaid Insurance

     $31,000.00

Total current assets

$218,000.00

Property plant and Equipment

Equipment

$150,000.00

Accumulated Depreciation

     $50,000.00

Net Property plant and Equipment

$ 100,000.00

Intangible assets

Patent

     $56,000.00

Total assets

$374,000.00

Liabilities and Shareholders' equity

Current liabilties

Accounts payable

     $20,000.00

Interest payable

     $10,000.00

Total current liabilities

   $30,000.00

Long term liabilities

Notes payable

$170,000.00

Shareholders' equity

Common stock

     $86,000.00

Retained earnings

     $88,000.00

Total shareholders' equity

$174,000.00

Total liabilties and Shareholders' equity

$374,000.00