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

The following is a partial listing of accounts for Euisara, Inc., for the year e

ID: 461991 • Letter: T

Question

The following is a partial listing of accounts for Euisara, Inc., for the year ended December 31, 2010.

Required:

Prepare a balance sheet in good format for December 31, 2010.

Finished Goods

$   9,718

Current Maturities of Long-Term Debt

1,257

Accumulated Depreciation

9,980

Accounts Receivable

24,190

Sales Revenue

127,260

Treasury Stock

251

Prepaid Expenses

2,199

Deferred Taxes (long-term liability)

8,506

Interest Expense

2,410

Allowance for Doubtful Accounts

915

Retained Earnings

18,951

Raw Materials

9,576

Accounts Payable

19,021

Cash and Cash Equivalents

8,527

Sales Salaries Expense

872

Cost of Goods Sold

82,471

Investment in Unconsolidated Subsidiaries

3,559

Income Taxes Payable

8,356

Work In Process

1,984

Additional Paid-In Capital

9,614

Equipment

41,905

Long-Term Debt

15,258

Rent Income

2,468

Common Stock

3,895

Notes Payable (short-term)

6,156

Income Tax Expense

2,461

Finished Goods

$   9,718

Current Maturities of Long-Term Debt

1,257

Accumulated Depreciation

9,980

Accounts Receivable

24,190

Sales Revenue

127,260

Treasury Stock

251

Prepaid Expenses

2,199

Deferred Taxes (long-term liability)

8,506

Interest Expense

2,410

Allowance for Doubtful Accounts

915

Retained Earnings

18,951

Raw Materials

9,576

Accounts Payable

19,021

Cash and Cash Equivalents

8,527

Sales Salaries Expense

872

Cost of Goods Sold

82,471

Investment in Unconsolidated Subsidiaries

3,559

Income Taxes Payable

8,356

Work In Process

1,984

Additional Paid-In Capital

9,614

Equipment

41,905

Long-Term Debt

15,258

Rent Income

2,468

Common Stock

3,895

Notes Payable (short-term)

6,156

Income Tax Expense

2,461

Explanation / Answer

Euisara, Inc.

Balance Sheet

December 31, 2010

Assets

Current Assets:

Cash and Cash Equivalents

$ 8,527

Accounts Receivable

$ 24,190

Less:

Allowance for Doubtful Accounts

    (915)

23,275

Inventories:

Raw Materials

$ 9,576

Work In Process

1,984

Finished Goods

   9,718

21,278

Prepaid Expenses

  2,199

Total Current Assets

$ 55,279

Tangible Assets:

Equipment

$ 41,905

Less: Accumulated Depreciation

  (9,980)

31,925

Investments:

Investments in Unconsolidated Subsidiaries

   3,559

Total Assets

$ 90,763

Liabilities and Stockholders' Equity

Current Liabilities:

Current Maturities of Long-Term Debt

$ 1,257

Notes Payable

6,156

Accounts Payable

19,021

Income Taxes Payable

  8,356

Total Current Liabilities

$ 34,790

Long-Term Liabilities:

Long-Term Debt

$15,258

Deferred Taxes

  8,506

Total Long-Term Liabilities

23,764

Stockholders' Equity:

Common Stock

$ 3,895

Additional Paid-In Capital

9,614

Retained Earnings

18,951

$32,460

Less: Treasury Stock

   (251)

   32,209

Total Liabilities and Stockholders' Equity

$ 90,763

Euisara, Inc.

Balance Sheet

December 31, 2010

Assets

Current Assets:

Cash and Cash Equivalents

$ 8,527

Accounts Receivable

$ 24,190

Less:

Allowance for Doubtful Accounts

    (915)

23,275

Inventories:

Raw Materials

$ 9,576

Work In Process

1,984

Finished Goods

   9,718

21,278

Prepaid Expenses

  2,199

Total Current Assets

$ 55,279

Tangible Assets:

Equipment

$ 41,905

Less: Accumulated Depreciation

  (9,980)

31,925

Investments:

Investments in Unconsolidated Subsidiaries

   3,559

Total Assets

$ 90,763

Liabilities and Stockholders' Equity

Current Liabilities:

Current Maturities of Long-Term Debt

$ 1,257

Notes Payable

6,156

Accounts Payable

19,021

Income Taxes Payable

  8,356

Total Current Liabilities

$ 34,790

Long-Term Liabilities:

Long-Term Debt

$15,258

Deferred Taxes

  8,506

Total Long-Term Liabilities

23,764

Stockholders' Equity:

Common Stock

$ 3,895

Additional Paid-In Capital

9,614

Retained Earnings

18,951

$32,460

Less: Treasury Stock

   (251)

   32,209

Total Liabilities and Stockholders' Equity

$ 90,763