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Jones Company had the following adjusted account balances as of December 31, 201

ID: 2454289 • Letter: J

Question

Jones Company had the following adjusted account balances as of December 31, 2013. These accounts are presented in random order. At the beginning of the year, Jones Capital balance was $81,000. (16.5 points)

Compute net income for the year

Determine Jones’ Capital balance as of December 31, 2013

What is the total of current assets as of December 31, 2013

What is the total of plant assets as of December 31, 2013

What is the total of current liabilities as of December 31, 2013

Calculate the current ratio as of December 31 2013

DR CR Equipment      26,000 Accounts Payable      31,600 Revenue    110,000 Cash      42,500 Accumulated Depreciation      12,000 Long term notes payable      22,000 Accounts Receivable      31,800 Land      48,000 Wage Expense      42,000 Depreciation Expense 6,000 Wages Payable 6,200 Withdrawals      48,300 Advertising Expense      18,200

Explanation / Answer

a)Net income = Revenue -expense

                         = 110000- 42000-6000-18200

                           = 43800

b)capital balance = capital at beginning +net income -withdrawls

                                     = 81000 + 43800 - 48300

                                    = 76500

c)current asset - receivable+ cash

                        = 31800+42500

                       = $ 74300

d)plant asset = (equipment -accumulated dep)+land

                       = (26000-12000) +48000

                      = $62000

e)current liabilities = accounts payable +wages payable

                             = 31600+6200

                            = 37800

f)current ratio = current asset/current liabilities

                  = 74300 / 37800

                    =1.97:1