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Exercise 20-33A Merchandising: Budgeted balance sheet LO P3 The following inform

ID: 2538797 • Letter: E

Question

Exercise 20-33A Merchandising: Budgeted balance sheet LO P3

The following information is available for Zetrov Company:

a. The cash budget for March shows an ending bank loan of $17,000 and an ending cash balance of $70,500.

b. The sales budget for March indicates sales of $134,000. Accounts receivable are expected to be 60% of the current-month sales.

c. The merchandise purchases budget indicates that $90,400 in merchandise will be purchased on account in March. Purchases on account are paid 100% in the month following the purchase. Ending inventory for March is predicted to be 740 units at a cost of $35 each.

d. The budgeted income statement for March shows net income of $49,400. Depreciation expense of $2,400 and $27,400 in income tax expense were used in computing net income for March. Accrued taxes will be paid in April.

e. The balance sheet for February shows equipment of $82,600 with accumulated depreciation of $31,400, common stock of $32,000, and ending retained earnings of $9,400. There are no changes budgeted in the equipment or common stock accounts.


Prepare a budgeted balance sheet at the end of March.

ZETROV COMPANY

Budgeted Balance Sheet

As of March 31

Assets

Cash

Accounts receivable

Merchandise Inventory

Total current assets

Equipment

Accumulated depreciation

Equipment, net

0

Total assets

Liabilities

Accounts payable

Bank loan payable

Income taxes payable

Total liabilities

Equity

Common stock

Retained earnings

Total Stockholders' Equity

Total Liabilities and Equity

ZETROV COMPANY

Budgeted Balance Sheet

As of March 31

Assets

Cash

Accounts receivable

Merchandise Inventory

Total current assets

Equipment

Accumulated depreciation

Equipment, net

0

Total assets

Liabilities

Accounts payable

Bank loan payable

Income taxes payable

Total liabilities

Equity

Common stock

Retained earnings

Total Stockholders' Equity

Total Liabilities and Equity

Explanation / Answer

Budgeted balance sheet at the end of March is as prepared below:

ZETROV COMPANY Budgeted Balance Sheet As of March 31 Assets Amount ($) Amount ($) Cash 70,500 Accounts receivable (134,000*.6) 80,400 Merchandise Inventory (740*35) 25,900 Total current assets 176,800 Equipment 82,600 Accumulated depreciation -33800 Equipment, net 48,800 Total assets 225,600 Liabilities Accounts payable 90,400 Bank loan payable 17,000 Income taxes payable 27,400 Total liabilities 134,800 Equity Common stock 32,000 Retained earnings (49,400+9,400) 58,800 Total Stockholders' Equity 90,800 Total Liabilities and Equity 225,600