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Contract Price Biling Through 12/31/15 Collections Through 12/31/15 Estimated Co

ID: 2475403 • Letter: C

Question

Contract

Price

Biling

Through

12/31/15

Collections

Through

12/31/15

Estimated

Cost to

12/31/15

Cost to

Complete

3,600,000

Gorman Construction Co. began operations in 2015. Construction activity for 2015 is shown below. Gorman uses the completed-contract method.

12. Which of the following should be shown on the income statement for 2015 related to Contract 1?

a.   Gross profit, $675,000

b.   Gross profit, $1,500,000

c.   Gross profit, $1,575,000

d.   Gross profit, $900,000

13.     Which of the following should be shown on the balance sheet at December 31, 2015 related to Contract 2?

a.   Inventory, $680,000

b.   Inventory, $820,000

c.   Current liability, $680,000

d.   Current liability, $1,500,000

14.     Which of the following should be shown on the balance sheet at December 31, 2015 related to Contract 3?

a.   Inventory, $200,000

b.   Inventory, $350,000

c.   Inventory, $2,100,000

d.   Inventory, $2,250,000

Contract

Contract

Price

Biling

Through

12/31/15

Collections

Through

12/31/15

Estimated

Cost to

12/31/15

Cost to

Complete

1 4,800,000 4,725,000 3,900,000 3,225,000        ---- 2

3,600,000

1,500,000 1,000,000 820,000 1,800,000 3 3,300,000 1,900,000 1,800,000 2,250,000 1,200,000

Explanation / Answer

12) option (c) $1,575,000 (4,800,000-3,225,000)

13) (c) current liability $680,000 (billings 1,500,000 - costs 820,000)

14) (b) inventory $350,000 (2,250,000 - 1,900,000)

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