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The income statement for Monroe’s business shows thefollowing revenues and expen

ID: 2452848 • Letter: T

Question

The income statement for Monroe’s business shows thefollowing revenues and expenses for 2007, the initial years ofoperations:

Sales revenue (Including $19,000 credit sales uncollected at theyear-end)                          $95,000

Wages Expenses (Including $3,000 unpaid at the year-end)                                                           29,000

Office expenses (supplies, copyingetc)                                                                                                     2,000

Bad debt expenses (of the $4,000 reserve established, $500 waswritten off as being unco    4,000

Utilities and Telephoneexpense*                                                                                                                  5,000

Insuranceexpense*                                                                                                                                            4,000

Rent expense (Jan. 1, 2007-Jan. 31,2008)                                                                                                     9,750

*amount incurred is the same as the amount paid

(a) Calculate Monroe’s AGI using the accrual method

(b) Calculate Monroe’s AGI using the cash method

Explanation / Answer

AGI using the Accrualmethod

AGI using the CashMethod

AGI using the Accrualmethod

Sales 95,000.00 Less : Expenses Wages 29,000.00 Office Expenses 2,000.00 Bad Debt Expense 3,500.00 Utilities & Telephone Expense 5,000.00 Insurance Expense 4,000.00 Rent Expense 9,000.00 52,500.00 AGI 42,500.00

AGI using the CashMethod

Sales 76,000.00 Expenses Less : Expenses Wages 26,000.00 Office Expenses 2,000.00 Utilities & Telephone Expense 5,000.00 Insurance Expense 4,000.00 Rent Expense 9,750.00 46,750.00 AGI 29,250.00