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please complete all parts of the question thanks Financial Statements and Closin

ID: 2547803 • Letter: P

Question

please complete all parts of the question thanks

Financial Statements and Closing Entries

The Gorman Group is a financial planning services firm owned and operated by Nicole Gorman. As of October 31, 2019, the end of the fiscal year, the accountant for The Gorman Group prepared an end-of-period spreadsheet, part of which follows:

Required:

1. Prepare an income statement.

Prepare a statement of owner's equity (no additional investments were made during the year.)

Prepare a balance sheet.

2. Journalize the entries that were required to close the accounts at October 31. For a compound transaction, if an amount box does not require an entry, leave it blank.

3. If the balance of Nicole Gorman, Capital had instead increased $115,000 after the closing entries were posted and the withdrawals remained the same, what would have been the amount of net income or net loss?
$

The Gorman Group
End-of-Period Spreadsheet
For the Year Ended October 31, 2019
Adjusted Trial Balance Account Title Dr. Cr. Cash $12,910 Accounts Receivable 28,100 Supplies 4,390 Prepaid Insurance 9,480 Land 100,000 Buildings 359,000 Accumulated Depreciation-Buildings 116,900 Equipment 259,000 Accumulated Depreciation-Equipment 152,300 Accounts Payable 33,230 Salaries Payable 3,290 Unearned Rent 1,490 Nicole Gorman, Capital 426,230 Nicole Gorman, Drawing 24,900 Service Fees 473,900 Rent Revenue 5,000 Salaries Expense 339,740 Depreciation Expense—Equipment 18,400 Rent Expense 15,500 Supplies Expense 10,930 Utilities Expense 9,880 Depreciation Expense—Buildings 6,590 Repairs Expense 5,440 Insurance Expense 2,990 Miscellaneous Expense 5,090 1,212,340 1,212,340

Explanation / Answer

Answer

Gorman Group

Income Statement

For the Year Ended October 31, 2019

Revenues:

Service Fees

$     4,73,900.00

Rent Revenue

$          5,000.00

Total revenues

$   4,78,900.00

Expenses:

Salaries Expense

$     3,39,740.00

Depreciation Expense—Equipment

$        18,400.00

Rent Expense

$        15,500.00

Supplies Expense

$        10,930.00

Utilities Expense

$          9,880.00

Depreciation Expense—Buildings

$          6,590.00

Repairs Expense

$          5,440.00

Insurance Expense

$          2,990.00

Miscellaneous Expense

$          5,090.00

Total expenses

$   4,14,560.00

Net income

$      64,340.00

Gorman Group

Statement of Owner's Equity

For the Year Ended October 31, 2019

Beginning Balance

426230

Add: Net Income

64340

Balance

490570

Less: drawings

24900

Ending Balance

465670

Gorman Group

Balance Sheet

October 31, 2019

Assets

Liabilities

Current assets:

Current liabilities:

Cash

$      12,910.00

Accounts Payable

$           33,230.00

Accounts Receivable

$      28,100.00

Salaries Payable

$           3,290.00

Supplies

$       4,390.00

Unearned Rent

$            1,490.00

Prepaid Insurance

$       9,480.00

Total liabilities

$    38,010.00

Total current assets

$      54,880.00

Property, plant, and equipment:

Owner's Equity

Land

$   1,00,000.00

Ending Balance of Owner's Equity

$ 4,65,670.00

Buildings

$   3,59,000.00

Accumulated Depreciation-Buildings

$ (1,16,900.00)

$   2,42,100.00

Equipment

$   2,59,000.00

Accumulated Depreciation-Equipment

$ (1,52,300.00)

$   1,06,700.00

Total property, plant, and building

$   4,48,800.00

Total assets

$   5,03,680.00

Total liabilities and owner's equity

$ 5,03,680.00

Date

Account

Debit

Credit

Oct. 31

Service Fees

$   4,73,900.00

Rent Revenue

$       5,000.00

Nicole Gorman, Capital

$      64,340.00

Salaries Expense

$   3,39,740.00

Depreciation Expense—Equipment

$      18,400.00

Rent Expense

$      15,500.00

Supplies Expense

$      10,930.00

Utilities Expense

$       9,880.00

Depreciation Expense—Buildings

$       6,590.00

Repairs Expense

$       5,440.00

Insurance Expense

$       2,990.00

Miscellaneous Expense

$       5,090.00

Oct. 31

Nicole Gorman, Capital

$      24,900.00

Nicole Gorman, Drawing

$      24,900.00

Calculated Ending Capital Balance

$        4,65,670.00

Increased in Capital

$        1,15,000.00

New Capital

$        5,80,670.00

(-) Beginning Capital Balance

$        4,26,230.00

(+) Drawings

$            24,900.00

New Net Income would have been

$        1,79,340.00

Hence, The Net Income would have been $179,340.

Gorman Group

Income Statement

For the Year Ended October 31, 2019

Revenues:

Service Fees

$     4,73,900.00

Rent Revenue

$          5,000.00

Total revenues

$   4,78,900.00

Expenses:

Salaries Expense

$     3,39,740.00

Depreciation Expense—Equipment

$        18,400.00

Rent Expense

$        15,500.00

Supplies Expense

$        10,930.00

Utilities Expense

$          9,880.00

Depreciation Expense—Buildings

$          6,590.00

Repairs Expense

$          5,440.00

Insurance Expense

$          2,990.00

Miscellaneous Expense

$          5,090.00

Total expenses

$   4,14,560.00

Net income

$      64,340.00