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Using the account balances below, prepare a Balance Sheet for the year ending De

ID: 2560619 • Letter: U

Question

Using the account balances below, prepare a Balance Sheet for the year ending December 31, 2001. Cash $10,450.00 Mortgage $80,000.00 Short Term Loan $40,000.00 Accounts Receivable $22,400.00 Marketable Securities $90,000.00 Accumulated Depreciation $45,000.00 Accounts Payable $10,400.00 Inventories $32,000.00 Equipment $51,850.00 Furniture $58,000.00 Building $270,000.00 Accrued Expense Payable $7,500.00 Long Term Loan S60,000.00 Common Stock $230,900.00 Retained Earnings $60,900.00 After prepare your balance sheet, answer the following questions: 1. What is the value of Total Current Assets? Ans: 2. What is the value of Total Fixed Assets? Ans: 3. What is the value of Net Fixed Assets (after Depreciation) Ans: 4. What is the value of Total Assets? Ans: 5. What is the value of Total Current Liabilities? Ans: 6. What is the value of Total Long Term Liabilities? Ans: 7. What is the value of Total Equity? Ans: 8. What is the value of Total Liabilities & Equity? Ans:

Explanation / Answer

1)Total current asset : cash+marketable securities+accoutnsreceivable+Inventory

      = 10450+90000+22400+32000

= $ 154850

2)Total Fixed asset :Equipment +Building +Furniture

           = 51850+270000+58000

       = $ 379850

3)Net Fixed asset : 379850-45000 (accumulated depreciation) = 334850

4)Total asset =current +net fixed asset

   = 154850+334850

    = $ 489700

5)Total current liabilities : short term loan +long term loan +accrued expense payable

          = 40000+10400+7500

         = $ 57900

6)Total long term liabilities =motgage paybale (Assuming long term) +long term loan

       =80000+60000 = 140000

7)Total equity = common stock +retained earning

           = 230900+60900

           = 291800

8)Total liabilities and equity = 57900+140000+291800

        = 489700

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