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The Balance Sheet Equation. The Arcadia Company reported the following financial

ID: 2460125 • Letter: T

Question

The Balance Sheet Equation. The Arcadia Company reported the following financial results during its first two years of operations:

Year End

Assets

=

Liabilities

+

Shareholders’ Equity

Year 1

$80,000

=

$60,000

+

$20,000

Year 2

$70,000

=

$40,000

+

$30,000

Assuming that no dividends were declared and that no additional capital was invested in Year 2, determine Arcadia’s net income (or loss) for Year 2.

The problem tells you that no dividends were declared and that no additional capital was invested so the only thing left that would change the balance in Retained Earnings in Net Income/Net Loss. Meaning that is the only thing that would change Shareholders Equity in this problem

Year End

Assets

=

Liabilities

+

Shareholders’ Equity

Year 1

$80,000

=

$60,000

+

$20,000

Year 2

$70,000

=

$40,000

+

$30,000

Explanation / Answer

The Sareholder's equity has changed from $20000 to $30000 i.e an increase of $10000.

As no dividends were declared and no additional capital invested in the only reason for increase in shareholder's equity would be Retained earnings.

The increase in retained earnings is due to the net income earned during the period which is $10000.

Arcadia's net income for Year 2 = $10000.

Net income is added to the reatined earnings.