Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

n 1 October 2017, Company A started it\'s business. During the month of October

ID: 2592583 • Letter: N

Question

n 1 October 2017, Company A started it's business. During the month of October the following transactions occurred:

1) On Oct 1, the founder invested $1,210 in the firm in exchange for common stock.

2) On Oct 10, Company A purchased $260 worth of inventory. The company paid for $250 of the inventory in cash and purchased the rest of the inventory on account.

3) On Oct 15, Company A sold $120 worth of inventory for $220. The company collected 50% of the sale in cash and the other 50% of the sale was on account.

4) On Oct 20, Company A collected $80 from accounts receivables.

5) On 30 Oct, Company A paid dividends of $20 in cash.

Question: What is the net income for the month of October 2017?

a) $20

b) $100

c) $2,000

d) $220

e) $80

Explanation / Answer

Calculation of net income:

1. Company sold Inventory cost $120 for $220 = $100

Net income for the month Oct 2017 = $100

Note: purchase of inventory, payment creditors, receipts from creditors, dividends paid, investments in funds are not income those are only normal transactions.

Ans) option B) Is correct