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Capital stock 20,000 shares outstanding Revenues $500,000 Expenses $350,000 Cont

ID: 2453354 • Letter: C

Question

Capital stock

20,000 shares outstanding

Revenues

$500,000

Expenses

$350,000

Contributed Capital

$ 555,000

Retained earnings, beginning balance January 1, 2009

   300,000

Total revenue earned during 2009

  900,000

Total expenses incurred during 2009

   810,000

Total cash collected during 2009

   890,000

The 2009 closing entries would include a

           A)      $80,000 net credit to Retainedearnings.

           B)      $80,000 net debit to Retainedearnings.

           C)      $90,000 debit to Retainedearnings.

Capital stock

20,000 shares outstanding

Revenues

$500,000

Expenses

$350,000

Explanation / Answer

6. a) Income before taxes    120,000    - Taxes(30%)                  36,000   Income aftertaxes               84,000 b.)     Earnings per share        Revenues                500,000        -Expenses               350,000          NetIncome            150,000 EPS = 150,000 / 20,000        = $ 7.50 / share c.) Profit Margin      Net Income after taxes     Revenues =596 / 18,158 = 3.2% d.) Choice D - 90,000 credit to retained earnings.

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