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The following is a partial year-end adjusted trial balance Account Title Sales r

ID: 2538722 • Letter: T

Question

The following is a partial year-end adjusted trial balance Account Title Sales revenue Loss on sale of investments Interest revenue Cost of goods sold General and administrative expenses Restructuring costs Selling expense:s Income tax expense Debits Credits 300,000 22,000 4,000 160,000 40,000 50,000 25,000 Income tax expense has not yet been recorded. The income tax rate is 40% a. Determine the operating income (loss) b. Determine the income (loss) before income taxes c. Determine the net income (loss) a. Operating income (loss) b. Income (loss) before income taxes C. Net income (loss)

Explanation / Answer

a.Operating income

Sales = 300,000

Less:- operating expenses

Cost of goods sold 160,000

General &administrative expenses 40,000

Restructuring cost 50,000

Selling expenses 25,000

_________

25,000

___________

b.income before income tax

Operating income . = 25,000

+Interest revenue = 4,000

- loss on sale of invest ment. = 22,000

________

(1000)

_________

c. Net income = (1000) - ( 1000 * 40%)= (1400)