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NOVAK COMPANY BALANCE SHEET AS OF JULY 31, 2017 Cash Accounts receivable (net) I

ID: 2547056 • Letter: N

Question

NOVAK COMPANY BALANCE SHEET AS OF JULY 31, 2017 Cash Accounts receivable (net) Inventory Equipment (net) Patents $ 45,450 76,450 156,950 $278,850 $ 70,450 Notes and accounts payable 41,950Long-term liabilities 61,450 Stockholders' equity 84,000 21,000 $278,850 The following additional information is provided 1. Cash includes $1,200 in a petty cash fund and $12,310 in a bond sinking fund. 2. The net accounts receivable balance is comprised of the following two items: (a) accounts receivable $45,450 and (b) allowance for doubtful accounts $3,500 3. Inventory costing $5,522 was shipped out on consignment on July 31, 2017. The ending inventory balance does not include the consigned goods. Receivables in the amount of $5,522 were recognized on these consigned goods 4. Equipment had a cost of $113,450 and an accumulated depreciation balance of $29,450 5. Income taxes payable of $6,000 were accrued on July 31. Novak Company, however, had set up a cash fund to meet this obligation. This cash fund was not included in the cash balance, but was offset against the income taxes payable amount. Prepare a corrected classified balance sheet as of July 31, 2017, from the available information, adjusting the account balances using the additional information. (List Current Assets in order of liquidity)

Explanation / Answer

SOLUTION

NOVAK COMPANY

Balance Sheet

July 31, 2017

Amount ($) Amount ($) Amount ($) Assets Current Assets:   Cash ($70,450 -$12,310 + $6,000) 64,140   Accounts Receivable ($45,450 - $5,522) 39,928   Less: allowance for doubtful accounts (3,500) 36,428 Inventories ($61,450 + $5,522) 66,972 167,540 Long-Term Investments   Bond Sinking Fund 12,310 12,310 Property Plant and Equipment   Equipment 113,450   Less: Accumulation Depreciation (29,450) 84,000 Intangible Assets   Patents 21,000 Total Assets 284,850 Liabilities and stockholders' equity Current liabilities   Notes and accounts payable 45,450   Taxes payable 6,000 Total current liabilites 51,450 Long term liabilites 76,450 Total liabilites 127,900 Stockholders' equity 156,950 Total liabilites and stockholders' equity 284,850