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Guillen, Inc. began work on a $7,000,000 contract in 2014 to construct an office

ID: 2448949 • Letter: G

Question

Guillen, Inc. began work on a $7,000,000 contract in 2014 to construct an office building. Guillen uses the completed-contract method. At December 31, 2014, the balances in certain accounts were Construction in Process $1,715,000; Accounts Receivable $240,000; and Billings on Construction in Process $1,000,000. Indicate how these accounts would be reported in Guillen’s December 31, 2014, balance sheet.

                                  Guillen, Inc. Balance Sheet December 31, 2014

                 ______________________

                ________________________________________        $________________

                 _______________________

                 _______________________                   $_________________

                  ______     __________________________________            __________________

                   _________________________________                         $________________

Options for this Question

Current Assets

Current Liabilities

Intangible assets

Long-Term investments

Long-term liabilities

Property, plant, and equipment

Stockholders’ Equity

Total assets

Total current liabilities

Total intangible assets

Total liabilities

Total liabilities & stockholders’ equity

Total long term investments

Total long term liabilities

Total property, plant, and equipment

Total stockholders equity

Explanation / Answer

These balances in certain accounts will be shown under Current Assets in the Balance Sheet.

$1715000 + $2,40,000 + $1000000 = $2955000

Current Assets $2955000