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Profit margain % Gross profit rate % Revised net income Revised profit margain %

ID: 2510876 • Letter: P

Question

Profit margain % Gross profit rate % Revised net income Revised profit margain % Revised gross profit rate% Wolford Department Store is located in midtown Metropolis. During the past several years, net income has been declining because suburban shopping centers have been attracting business away from areas. At the end of the company's fiscal year on November 30, 2017, these adjusted trial balanoe city accounts appeared in its Accounts Payable $ 32,160 Accounts Receivable 20,640 Accumulated Depreciation-Equipment 81,600 Cash 9,600 Common Stock 42,000 Cost of Goods Sold 737,160 Freight-Out 7,440 Equipment 188,400 Depreciation Expense 16,200 Dividends 14,400 Gain on Disposal of Plant Assets 2,400 Income Tax Expense 12,000 Insurance Expense 10,800 Interest Expense 6,000 Inventory 31,440 Notes Payable 52,200 Prepaid Insurance 7,200 Advertising Expense 40,200 Rent Expense 40,800 Retained Earnings 17,040 Salaries and Wages Expense 140,400 Sales Revenue 1,084,800 Salaries and Wages Payable 7,200 Sales Returns and Allowances 24,000 Utilities Expense 12,720

Explanation / Answer

Income statement

Sales revenue = 1084800

less:sales returns and allowance = 24000

net sales = 1060800

less: cost of goods sold = 737160

gross profit = 323640

operating expenses

less: advertising expense 40200

Freight out 7440

depreciation expense 16200

Utilities expense 12720

salaries and wages expense 140400

Rent expense 40800

Insurance expense 10800    (268560)   

non - operating

Gain on disposal of plant assets 2400

interest expense (6000)

Income tax expense    (12000) (15600)

        net income $39480

1) Profit margin % = net profit / net sales * 100

= 39480 / 1060800

= 3.72 %

2) Gross margin % = Gross profit / net sales * 100

=  323640 / 1060800

= 30.51%

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