The adjusted trial balance of Ryan Financial Planners appears below.RYAN FINANCIAL PLANNERS
Adjusted Trial Balance
December 31, 2014
Debit Credit
Cash $2,660
Accounts Receivable 2,140
Supplies 1,850
Equipment 15,900
Accumulated Depreciation-Equipment $ 3,975
Accounts Payable 3,310
Unearned Service Revenue 3,205
Common Stock 10,000
Retained Earnings 4,510
Dividends 1,000
Service Revenue 4,300
Supplies Expense 410
Depreciation Expense 2,420
Rent Expense 2,920
$29,300 $29,300

Using the information from the adjusted trial balance, you are to prepare for the month ending December 31:
1. An income statement.
2. A balance sheet.
3. A retained earnings statement.

Answers

Answer 1
Answer:

Answer:

1.

Income Statement

                                                     $

Service Revenue                     4,300

Less :Supplies Expense           410  

Gross Income                           3,890

Less :Depreciation Expense   2,420

Less :Rent Expense                (2,920)

Net Loss                                   1,450  

2.

Balance Sheet

Assets                                                     $

Non-Current Asset

Equipment (15,900-3,975)                 11,925    

Current Asset                $

Cash                            2,660

Accounts Receivable 2,140

Supplies                      1,850

                                                            6,650

Total Asset                                          18,575

Common Stock                                   10,000

Retained Earnings                               2,060

Liabilities

Current Liabilities                      $

Unearned Service Revenue  3,205

Accounts Payable                   3,310

                                                             6,515

Total Equity and Liability                     18,575

3.

Retained Earning Statement                  $

Retained Earning (at beginning)          4,510

Dividend Paid                                       (1,000)

Net Loss for the year                           (1,450)

Retained Earning (at Ending)               2,060

Explanation:

1.

Income statement shows the profit or loss for the period by deducting all the expenses from the revenue. The net value from here transferred to retained earning in the balance sheet.

2.

Balance sheet shows the financial position of the company. It contains assets, equity and liabilities balance.

3.

Statement of retained earning shows the balance of retained earnings and adjust all the payments made to shareholders in the form of dividend and net profit or loss for the period.

Answer 2
Answer:

Final answer:

The income statement shows a net loss of $1,450. The retained earnings statement is $2,060 after accounting for the net loss and dividends. The balance sheet shows a total of $18,575 in assets, $6,515 in liabilities, and $12,060 in stockholders equity.

Explanation:

We will first need to prepare the income statement, followed by the retained earnings statement, and finally the balance sheet.

1. Income Statement

Service Revenue: $4,300

Less Expenses:

Supplies Expense: $410

Depreciation Expense: $2,420

Rent Expense: $2,920

Total Expense: $5,750

Net Income (Service Revenue - Total Expense): -$1,450

2. Retained Earnings statement

Beginning Retained Earnings: $4,510

Add: Net Income: -$1,450

Less: Dividends: $1,000

Ending Retained Earnings: $2,060

3. Balance Sheet

Assets:

Cash: $2,660

Accounts Receivable: $2,140

Supplies: $1,850

Equipment: $15,900

Less: Accumulated Depreciation: $3,975

Total Assets: $18,575

Liabilities:

Accounts Payable: $3,310

Unearned Service Revenue: $3,205

Total Liabilities: $6,515

Stockholders Equity:

Common Stock: $10,000

Retained Earnings: $2,060

Total Stockholders Equity: $12,060

Total Liabilities and Stockholders Equity: $18,575


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Learning curves are useful for measuring work improvement for repetitive, simple jobs requiring short times to complete.a) true
b) false

Answers

Final answer:

Learning curves are indeed useful for measuring work improvement in repetitive, simple tasks. They represent worker improvement in efficiency and reduction in mistakes over time, as these tasks are completed on a repetitive basis.

Explanation:

The statement, 'Learning curves are useful for measuring work improvement for repetitive, simple jobs requiring short times to complete', is true. A learning curve is a concept that represents improvement in efficiency of production as workers increase in skill through repetition of tasks. This concept is often used in business and economics to measure work improvement, particularly for jobs that are simple and repetitive in nature. For instance, when an assembly line worker repeats the same task over and over, they typically become faster and make fewer mistakes over time, thus increasing productivity.

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False. Learning curves have limited application for assembly-lines with short, repetitive jobs.

A manufacturer contemplates a change in technology that would reduce fixed costs from $800,000 to $600,000, and reduce depreciation expense from $125,000 to $100,000. However, the ratio of variable costs to sales would increase from 68% to 80%. What would be the change in the break-even level of revenues?

Answers

Answer:

break-even level of revenues increases from $2,890,625 to $3,500,000

Explanation:

Break even point is the level of sales at which the company makes neither a Profit nor a loss.

Break -even Sales revenue = Fixed Cost / Contribution Margin Ratio

Old Break -even Sales revenue

Break -even Sales revenue =  ( $800,000 + $125,000)/(1.00-0.68)

                                              =  $925,000/ 0.32

                                              =   $2,890,625

Old Break -even Sales revenue

Break -even Sales revenue =  ( $600,000 + $100,000)/(1.00-0.80)

                                              =  $700,000/ 0.20

                                              =   $3,500,000

                                             

Wolverine Company financial statements included the effects of these errors: Reported Net Income for Year 1 was $20,000. Reported Net Income for Year 2 was $18,000. Indicate the error in 12/31/2 Retained Earnings:

Answers

Answer:

Net income year 2 = $21,300

Explanation:

I looked for the missing information and found this:

Year            Depreciation overstated         Prepaid expense omitted

1                              $2,500                                $2,000

2                             $4,000                                $2,700

If your question doesn't include the same values, just adjust the answer.

Year 2's net income = net income (year 2) + overstated depreciation (year 2) + omitted prepaid expenses (year 1) - omitted prepaid expenses (year 2) = $18,000 + $4,000 + $2,000 - $2,700 = $21,300

Suppose that LilyMac Photography has annual sales of $290,000, cost of goods sold of $155,000, average inventories of $3,500, average accounts receivable of $21,000, and an average accounts payable balance of $10,000. Assuming that all of LilyMac's sales are on credit, what will be the firm's cash cycle?

Answers

Answer:

11.12

Explanation:

See attached files

Answer:

Explanation:

Suppose that LilyMac Photography has annual sales of $233,000, cost of goods sold of $168,000, average inventories of $4,800, average accounts receivable of $25,600, and an average accounts payable balance of $7,300.

Assuming that all of LilyMac’s sales are on credit, what will be the firm’s cash cycle? (Use 365 days a year. Do not round intermediate calculations. Round your final answer to 2 decimal places.)

Park Co. is considering an investment that requires immediate payment of $27,215 and provides expected cash inflows of $8,400 annually for four years. Assume Park Co. requires a 8% return on its investments. 1-a. What is the net present value of this investment

Answers

Answer:

the net present value is $606.64

Explanation:

The computation of the net present value is shown below:

But before that the present value of annual cash inflows is to be determined i.e.

Present value = annual cash flows × PVIFA(8%,4years)

= $8,400 × 3.3121

= $27,821.64

Now

Net present value = Present value of cash flows - initial investment

= $27,821.64 - $27,215

= $606.64

Hence, the net present value is $606.64

On December 31, after adjustments, Gonzalez Company's ledger contains the following account balances: 101 Cash $ 27,200 Dr. 111 Accounts Receivable 15,800 Dr. 121 Supplies 2,000 Dr. 131 Prepaid Rent 38,600 Dr. 141 Equipment 44,000 Dr. 142 Accumulated Depreciation—Equip. 1,000 Cr. 202 Accounts Payable 6,500 Cr. 301 Emilio Gonzalez, Capital (12/1/2019) 45,620 Cr. 302 Emilio Gonzalez, Drawing 6,200 Dr. 401 Fees Income 112,400 Cr. 511 Advertising Expense 3,800 Dr. 514 Depreciation Expense—Equip. 800 Dr. 517 Rent Expense 2,600 Dr. 519 Salaries Expense 18,800 Dr. 523 Utilities Expense 5,720 Dr. Required: Journalize the closing entries in the general journal. Post the closing entries to the general ledger accounts. Hint: Be sure to enter beginning balances. Analyze: What is the balance of the Salaries Expense account after closing entries are posted?

Answers

Answer:

Fees Income 112,400 debit

   Income Summary 112,400 credit

Income Summary 31,720 debit

    Advertising Expense 3,800 credit

    Depreciation Expense—Equip 800 credit

    Rent Expense 2,600 credit

    Salaries Expense 18,800 credit

   Utilities Expense 5,720 credit

income summary   80,680‬  debit

    Emilio Gonzalez, Drawing   6,200 credit

    Emilio Gonzalez, Capital    74,480 credit

Explanation:

We close the temporary account which are, reveneus and expenses against income summary then we close this account balance against Emilio Capital Account along with Emilio's drawings.