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ID: 2544670 • Letter: #

Question

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Explanation / Answer

Solution 1:

Ending balance of salary payable = Opening balance + Salary expense - Salary payment

$2,500 = Opening balance + $360,000 - $415,000

Opening balance of salary payable = $57,500

Solution 2:

As insurance expense paid for 6 years though we have utilized it for 6 months only in 2012, it means excess expense was booked in income statment in 2012. It means retained earnings is understated.

Insurance expense related to 2012 = $96,000*6/12/6 = $8,000

Prepaid Insurance = $96,000 - $8,000 = $88,000

Hence retained earnings are understated by $88,000

Solution 3:

Net income for the year = Dividend declared - decrease in net asset - increase in common stock

= $130,000 - ($180,000 - $70000) - $10,000 = $10,000

Solution 4:

Original cost = $210,000

Book value on 31.12.1997 = $156,000

Depreciation provided in 3 years = $210,000 - $156,000 = $54,000

Annual depreciation using SLM = $54,000 / 3 = $18,000

Estimated life of assets = 10 years

Total depreciation in 10 years = $18,000*10 = $180,000

Estimated salvage value = $210,000 - $180,000 = $30,000