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Problem 2.4A Preparing an income statement, a statement of owner’s equity, and a

ID: 2566314 • Letter: P

Question

Problem 2.4A Preparing an income statement, a statement of owner’s equity, and a balance sheet. LO 2-4, 2-5

The following equation shows the transactions of Cotton Cleaning Service during May. The business is owned by Taylor Cotton.

  

Prepare an income statement for the month of May 31, 2016.

Prepare a statement of owner’s equity for the month of May 31, 2016.

Prepare a balance sheet for May 31, 2016.

Which amount was transferred from the statement of owner’s equity?

The following equation shows the transactions of Cotton Cleaning Service during May. The business is owned by Taylor Cotton.

Assets = Liab. + Owner’s Equity Cash + Accts.
Rec. + Supp. + Equip. = Accts.
Pay. + T. Cotton,
Capital + Rev. Exp.   Balances, May 1 14,300 + 2,300 + 5,100 + 33,100 = 6,300 + 48,500 + 0 0   Paid for utilities 910 + 910   New balances 13,390 + 2,300 + 5,100 + 33,100 = 6,300 + 48,500 + 0 910   Sold services for cash + 4,910 + 4,910   New balances 18,300 + 2,300 + 5,100 + 33,100 = 6,300 + 48,500 + 4,910 910   Paid a creditor 1,750 1,750   New balances 16,550 + 2,300 + 5,100 + 33,100 = 4,550 + 48,500 + 4,910 910   Sold services on credit + 2,550 + 2,550   New balances 16,550 + 4,850 + 5,100 + 33,100 = 4,550 + 48,500 + 7,460 910   Paid salaries 8,550 + 8,550   New balances 8,000 + 4,850 + 5,100 + 33,100 = 4,550 + 48,500 + 7,460 9,460   Paid telephone bill 307 + 307   New balances 7,693 + 4,850 + 5,100 + 33,100 = 4,550 + 48,500 + 7,460 9,767   Withdrew cash for personal expenses 2,300 2,300   New balances 5,393 + 4,850 + 5,100 + 33,100 = 4,550 + 46,200 + 7,460 9,767

  

Prepare an income statement for the month of May 31, 2016.

Prepare a statement of owner’s equity for the month of May 31, 2016.

Prepare a balance sheet for May 31, 2016.

Analyze:

Which amount was transferred from the statement of owner’s equity?

Explanation / Answer

INCOME STATEMENT Service revenue 7460 Expenses: Utilities expense 910 Salaries expense 8550 Telephone expense 307 Total expenses 9767 Net operating loss -2307 STATEMENT OF OWNERS' EQUITY Balance, May 1 48500 Less: Net operating loss 2307 Less: Drawings 2300 Balance, May 31 43893 BALANCE SHEET ASSETS Current assets: Cash 5393 Receivables 4850 Supplies 5100 15343 Equipment 33100 TOTAL ASSETS 48443 LIABILITIES & OWNER'S EQUITY Curent liabilities: Accounts payable 4450 4550 Owner's equity 43893 LIABILITIES & OWNER'S EQUITY 48443

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