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The following comparative income statement (in thousands of dollars) for the two

ID: 2498704 • Letter: T

Question

The following comparative income statement (in thousands of dollars) for the two recent fiscal years was adapted from the annual report of Calvin Motorsports, Inc., owner and operator of several major motor speedways, such as the Atlanta, Texas, and Las Vegas Motor Speedways.

Current Year Previous Year

Revenues:

Admissions $138,764 $141,912

Event-related revenue 149,160 138,408

NASCAR broadcasting revenue 126,560 109,938

Other operating revenue 37,516 47,742

Total revenue $452,000 $438,000

Expenses and other:

Direct expense of events $74,580 $75,774

NASCAR purse and sanction fees 83,620 76,650

Other direct expenses 118,876 108,624

General and administrative 60,568 57,378

Total expenses and other $337,644 $318,426

Income from continuing operations $114,356 $119,574

Prepare a comparative income statement for these two years in vertical form, stating each item as a percent of revenues. Round to one decimal place. Enter all amounts as positive numbers.

Calvin Motorsports, Inc.

Comparative Income Statement (in thousands of dollars)

For the Years Ended December 31

Current Year Amount

Current Year Percent

Prior Year Amount

Prior Year Percent

Calvin Motorsports, Inc.

Comparative Income Statement (in thousands of dollars)

For the Years Ended December 31

Current Year Amount

Current Year Percent

Prior Year Amount

Prior Year Percent

Revenues:

Admissions

$ 138,764

  %

$ 141,912

  %

Event-related revenue

149,160

  %

138,408

  %

NASCAR broadcasting revenue

126,560

  %

109,938

  %

Other operating revenue

37,516

  %

47,742

  %

Total revenue

$ 452,000

  %

$ 438,000

  %

Expenses and other:

Direct expense of events

$ 74,580

  %

$ 75,774

  %

NASCAR purse and sanction fees

83,620

  %

76,650

  %

Other direct expenses

118,876

  %

108,624

  %

General and administrative

60,568

  %

57,378

  %

Total expenses and other

$ 337,644

  %

$ 318,426

  %

Income from continuing operations

$ 114,356

  %

$ 119,574

  

Calvin Motorsports, Inc.

Comparative Income Statement (in thousands of dollars)

For the Years Ended December 31

Current Year Amount

Current Year Percent

Prior Year Amount

Prior Year Percent

Explanation / Answer

Answer:

Calvin Motorsports, Inc Comparative Income Statement (in thousands of dollars) For the Years Ended December 31 Particulars Current Year Prior year Change % of change Revenue: Admissions 138764 141912 -3148 -2.21827611 Event-related revenue 149,160 138408 10752 7.76833709 NASCAR broadcasting revenue 126560 109938 16622 15.119431 Other operating revenue 37516 47742 -10226 -21.4192954 Total revenue 452000 438000 14000 3.19634703 Expenses and other: Direct expense of events 74580 75774 -1194 -1.57573838 NASCAR purse and sanction fees 83620 76650 6970 9.09328115 Other direct expenses 118876 108624 10252 9.43806157 General and administrative 60568 57378 3190 5.55962215 Total expenses and other 337644 318426 19218 6.03531119 Income from continuing operations 114356 119574 -5218 -4.36382491
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