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Kenney Corporation recently reported the following income statement for 2013 (nu

ID: 2639753 • Letter: K

Question

Kenney Corporation recently reported the following income statement for 2013 (numbers are in millions of dollars):

Sales  

$7,000

Total operating costs  

3,000

EBIT  

$4,000

Interest

200

Earnings before tax (EBT)

$3,800

Taxes (40%)

1,520

Net income available to
common shareholders

$2,280

The company forecasts that its sales will increase by 10 percent in 2014 and its operating costs will increase in proportion to sales. The company

Sales  

$7,000

Total operating costs  

3,000

EBIT  

$4,000

Interest

200

Earnings before tax (EBT)

$3,800

Taxes (40%)

1,520

Net income available to
common shareholders

$2,280

Explanation / Answer

Therefore, $1,260 is the correct answer.

Sales = $7,000 + ($7,000 x 0.10) = $7,700

Total operating costs = $3,000 x ($3,000 x 0.10) = $3,300

Taxes = $4,200 x 0.40 = $1,680

Dividend = $2,520 x .50 = $1,260

Sales (10% increase) $7,700 Less, Total operating costs (10% increase) 3,300 Earnings before interest and tax (EBIT) $4,400 Less, Interest 200 Earnings before tax (EBT) 4,200 Less, Taxes (40%) 1,680 Net income available to common stockholders $2,520 Less, dividend (50%) 1,260 Addition to retained earnings $1,260