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Exercise 22-1 Yourenswers incorrect. Trygun to the perventage-of-tompletion reth

ID: 2529172 • Letter: E

Question

Exercise 22-1 Yourenswers incorrect. Trygun to the perventage-of-tompletion rethcd uf ecounting for lung-tern cunstruction cantrects duri 2018. Fur tax purposes, the cunpany employs the wmpleted-curtratt method and wll cuntinue this eppruech in the future. (nnt Nuvak Curstruction Cumpeny changed frum the Adjust all tax consequences rough the Dcherred Tax Llabity zcccunt.) The appropriate informadon related totht; chance?as flows. Pretax Income fromi Percentage-of- Completed- 2017 $781,000 701,000 ?&D6;?00 175,000 456.100 245,00 (a) Assumirg that the tax rate is 3uss, what s the amount of net incume tnat would be reported in 20187 Net inconme for (b) What ertry is necessay toadust the acccuning records for the change in accounting pninciple? (Credit account tities are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titfes and enter the amounts.) Account Titles and Explanation Debit Credit

Explanation / Answer

(a)Assuming that the tax rate is 30%, what is the amount of net income that would be reported in 2018 ?

Net Income = $4,90,700     [ $7,01,000 x (1-0.30) ]

(b)What entry(ies) are necessary to adjust the accounting records for the change in accounting principle?

DEBIT CREDIT

Dr     Construction in Process          $1,75,000

Cr      Deferred Tax Liability $52,500

Cr      Retained Earnings $1,22,500