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E4-9 Multiple-step income statement On October 31, 20Y5, the balances of the acc

ID: 2512195 • Letter: E

Question

E4-9 Multiple-step income statement On October 31, 20Y5, the balances of the accounts appearing in the ledger of Quality Interiors Company, a furniture wholesaler, are as follows: Administrative Expenses $ 600,000

Building 2,000,000

Capital Stock 300,000

Cash 175,000

Cost of Merchandise sold 2,500,000

Dividends 20,000

Interest Expense 50,000

Merchandise inventory 400,000

Notes Payable 900,000

Office Supplies$ 5,000

Retained Earnings903,000

Salaries Payable 12,000

Sales 5,000,000

Sales Discounts 400,000

Sales Returns and Allowances 100,000

Selling Expenses 850,000

Store Supplies 15,000

Prepare a multiple-step income statement for the year ended October 31 20Y5

Net income should be $500,000.

Explanation / Answer

Income Statement :-

Particulars Amount($) Amount($) Sales 5000000 Less : Sales Discounts (400000) Less ; Sales Return and Allowances (100000) (500000) Net Sales 4500000 Less : Cost of goods Sold (2500000) Gross Profit 2000000 Less : Selling Expenses 850000 Less : Administrative Expenses 600000 (1450000) Operating Income 550000 Less : Interest Expenses (50000) Income Before Tax 500000