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PLEASE SHOW ALL WORK AND ACCOUNTS INVOLVED Merchandise Inventory $ 250,000 Cost

ID: 2736476 • Letter: P

Question

PLEASE SHOW ALL WORK AND ACCOUNTS INVOLVED

Merchandise Inventory $ 250,000 Cost of goods sold $ 1,523,000 Insurance expense $ 100,000 Land $ 100,000 Bond financing $ 400,000 Advertising expense $ 145,000 Sales $ 2,486,000 Taxes payable $ 26,000 Equipment $ 445,000 Cash $ 79,000 A/Receivable $ 120,000 Sales Salary expense $ 240,000 Office salary expense $ 165,000 Short term investments $ 65,000 Buildings $ 750,000 A/Payable $ 164,000 Notes payable $ 75,000 Common stock $ 475,000 Retained earnings $ 544,000 Accumulated depreciation $ 125,000 Depreciation expense $ 102,000 Supplies expense $ 26,000 Use the account info to directly solve for the answers. Be sure to show the calculations and accounts involved.

Gross profit/margin (in $)= __________ T

otal long-term assets = __________

Total liabilities = _______________

Income before taxes= ____________

Total Equity = ________________

Explanation / Answer

Sale = $2,486,000

Cost Of goods sold = $1,523,000

Gross margin = Sales – Cost of goods sold

                        = $2,486,000 - $1,523,000

                        = $963,000

Gross margin of company is $963,000.

b.

Value of land = $100,000

Value of building = $750,000

Equipment = $445,000

Total Long term Assets = Value of land + Value of building + Equipment

                                       = $100,000 + $750,000 + $445,000

                                       = $1,290,000

Value of long term assets is $1,295,000.

c.

Bond Financing = $400,000

Account Payable = $164,000

Note Payable = $75,000

Total liabilities = Bond Financing + Account Payable + Note Payable

                         = $400,000 + $164,000 +$75,000

                         = $639,000

Value of total liabilities is $639,000.

d.

Insurance Expenses = $100,000

Advertising = $145,000

Sales Salary = $240,000

Office salary = $165,000

Supplies = $26,000

Depreciation = $102,000

Office Expenses = Insurance + Advertising + Sales Salary + Office salary + Supplies

                           = $100,000 + $145,000 + $240,000 + $165,000 + $26,000

                           = $676,000

Total Office expense is $676,000.

Now profit before tax = Gross Margin – Office expenses – Depreciation

                              = $963,000 – $676,000 – $102,000

                              = $185,000

Net profit before tax is $185,000.

e.

Common Stock = $475,000

Retained earnings = $544,000

Total value of equity = Common Stock + Retained earnings

                                  = $475,000 + $544,000

                                    = $1,019,000

Total value of equity is $1,019,000.

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