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Chpt. 13 PP-2: Prepare a classified Balance Sheet, dated 12-31-14, for these 3 s

ID: 2500492 • Letter: C

Question

Chpt. 13 PP-2:

Prepare a classified Balance Sheet, dated 12-31-14, for these 3 situations:

Situation 1

12-31-14 Assets:

Cash ……………………………….

         181,200

Accounts Rec. ………………...…..……

         274,000

Inventory ………………...……………….

         189,000

Equipment, Net of Accum. Depr. ……..

         473,500

12-31-14 Liabilities:

Accounts Pay. ………………...…..……

           55,000

Short-Term Notes Payable …...…..……

           95,200

Long-Term Notes Payable …...…..… …

         184,000

12-31-14 Equity:

Business is named Happy Productions and is owned solely by Harry Happy.

(You will have to determine the equity amount)

Situation 2

Business is named Aztec Partners and is owned by Judy Smith and Al Topp

Assets and Liabs. are the same as situation 1.

Equity-

Capital as of 1-1-14:

Judy ……………………………………….

         189,000

Al, ………………………………………..

         225,000

Capital Contributed in 2014:

Judy   ……………………………………..

                 -  

Al   …………………………………………

                 -  

Drawings ,2014:

Judy    …………………………………….

           62,400

Al    ………………………………………..

           93,100

Share of Profits , every year:

Judy ……………………………………

0.25

Al   ……………………………………..

0.75

Situation 3

Business is a corporation named Aztec, Inc.

Assets and Liabs. are the same as situation 1.

Equity-

Paid in Capital(Common Stock) as of 12-31-14 is ……………….

        384,000

Chpt. 13 PP-2:

Prepare a classified Balance Sheet, dated 12-31-14, for these 3 situations:

Situation 1

12-31-14 Assets:

Cash ……………………………….

         181,200

Accounts Rec. ………………...…..……

         274,000

Inventory ………………...……………….

         189,000

Equipment, Net of Accum. Depr. ……..

         473,500

12-31-14 Liabilities:

Accounts Pay. ………………...…..……

           55,000

Short-Term Notes Payable …...…..……

           95,200

Long-Term Notes Payable …...…..… …

         184,000

12-31-14 Equity:

Business is named Happy Productions and is owned solely by Harry Happy.

(You will have to determine the equity amount)

Situation 2

Business is named Aztec Partners and is owned by Judy Smith and Al Topp

Assets and Liabs. are the same as situation 1.

Equity-

Capital as of 1-1-14:

Judy ……………………………………….

         189,000

Al, ………………………………………..

         225,000

Capital Contributed in 2014:

Judy   ……………………………………..

                 -  

Al   …………………………………………

                 -  

Drawings ,2014:

Judy    …………………………………….

           62,400

Al    ………………………………………..

           93,100

Share of Profits , every year:

Judy ……………………………………

0.25

Al   ……………………………………..

0.75

Situation 3

Business is a corporation named Aztec, Inc.

Assets and Liabs. are the same as situation 1.

Equity-

Paid in Capital(Common Stock) as of 12-31-14 is ……………….

        384,000

Explanation / Answer

Situation 1: Happy Productions

Balance Sheet as on December 31 2014

Situation 2 AZTEC PARTNERS

Balance Sheet as on December 31 2014

Situation 3: AZTEC INC.

Balance Sheet as on December 31 2014

ASSETS $ LIABILITIES AND EQUITY $ Current Assets Current Liabilities Cash 181,200 Accounts Payable 55,000 Accounts Receivable 274,000 Short term notes payable 95,200 Inventory 189,000 Non current liabilities Non current assets Long term notes payable 184,000 Equipments net of accumulated depreciation 473,500 Equity 783,500 1,117,700 1,117,700
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