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The following is the December 31, 2007 balance sheet for the Epics Corporation.

ID: 2675390 • Letter: T

Question

The following is the December 31, 2007 balance sheet for the Epics Corporation.

Cash = 70K Accts Pay = 100k

Acct Rec = 150k notes pay = 120k

inventory = 280k bonds pay = 300k

total curr asset = 500k total liab = 520k

Plant and equip = 1,250,000 Equity =

less accum deprec 250k common stock = 300k

net plant and equip = 1,000,000 paid in capital = 200k

ret earnings = 480k

total assets = 1,500,000 total equity = 980,000

total liab and equity = 1,500,000



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Sales for 2006 were $2,000,000, with the cost of goods sold being 55% of sales. Depreciation expense was 10% of the gross plant and equipment at the beginning of the year. Interest expense was 9% on the notes payable and 11% on the bonds payable. Selling and administrative expenses were $200,000 and the firm's tax rate is 40%.
Prepare an income statement

Explanation / Answer

Sales = $2,000,000 Cost of goods sold = 0.55 * 2,000,000 = $1,100,000 Gross profit = $900,000 Selling and administrative expenses = $200,000 Earnings before interest, tax and depreciation (EBITDA) = 900,000 - 200,000 = $700,000 Depreciation = 0.1*1,250,000 = $125,000 (Assuming no purchases were made during the year) Operating income (EBIT) = 700,000 - 125,000 = $575,000 Interest expense = 0.09*120,000 + 0.11*300,000 = $43,800 Earnings before tax (EBT) = 575,000 - 43,800 = $531,200 Tax = 0.4*531,200 = $212,480 Net income = 531,200 - 212,480 = $318,720