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X Company was created on September 1 and prepares monthly financial statements.

ID: 2484865 • Letter: X

Question

X Company was created on September 1 and prepares monthly financial statements. During September, the company had the following transactions:

Received $92,000 from a group of investors and received a $83,000 loan from the bank.

Bought $8,754 of merchandise, $3,204 for cash and $5,550 on account.

Bought equipment costing $10,500, paying the manufacturer $6,000 in cash and promising to pay the remaining $4,500 next month.

Sold merchandise for $20,890, of which $16,086 was for cash and $4,804 was on account; cost of the merchandise was $10,445.

Paid $3,221 to suppliers for merchandise previously bought on account.

Collected $2,773 from customers on account. Paid wages of $5,340.

Paid a total of $501 for rent and insurance in advance.

Recorded depreciation of $1,700.

Recorded a total of $104 for rent and insurance that had expired.

5. What were total equities on September 30?

6. What was Net Income in September?

Explanation / Answer

6. Calculation of Net income in September:

Sales Revenue

$    20,890

Less: Cost of Merchandise sold

$ (10,445)

Less: Wages expenses

$    (5,340)

Less: Depreciation

$    (1,700)

Less: Rent and insurance expired

$        (104)

Net income

$      3,301

5. Calculation of Total Equities as on September 30:

Received from investors

$    92,000

Add: Net income

$      3,301

Total Equities as on September 30

$    95,301

6. Calculation of Net income in September:

Sales Revenue

$    20,890

Less: Cost of Merchandise sold

$ (10,445)

Less: Wages expenses

$    (5,340)

Less: Depreciation

$    (1,700)

Less: Rent and insurance expired

$        (104)

Net income

$      3,301

5. Calculation of Total Equities as on September 30:

Received from investors

$    92,000

Add: Net income

$      3,301

Total Equities as on September 30

$    95,301