On January 1, a store had inventory of $48,000. January purchases were $46,000 and January sales were $90,000. On February 1 a fire destroyed most of the inventory. The rate of gross profit was 25% of cost. Merchandise with a selling price of $7,500 remained undamaged after the fire. Compute the amount of the fire loss, assuming the store had no insurance coverage. Label all figures.

Answers

Answer 1
Answer:

Answer:

the amount of the fire loss is $16,000

Explanation:

The computation of the amount of the fire loss is shown below

January 1 inventory $48,000

Add purchases $46,000

Goods Available $94,000

Less Cost of Goods Sold ($90,000 × 100 ÷ 125) $72,000

Less Cost of undamaged goods ($7,500 × 100 ÷ 125) $6,000

Goods Lost by Fire $16,000

hence, the amount of the fire loss is $16,000


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Crane Company Income Statement
For the Year Ended December 31, 2022
Sales revenue $ 145,200
Cost of goods sold 105,000
Gross profit 40,200
Selling expenses $10,800
Administrative expenses 3,600 14,400
Income from operations 25,800
Interest expense 1,800
Income before income taxes 24,000
Income tax expense 4,800
Net income $ 19,200
Additional data:
1. Depreciation expense was $10,500.
2. Dividends declared and paid were $12,000.
3. During the year equipment was sold for $5,100 cash.
This equipment cost $10,800 originally and had accumulated depreciation of $5,700 at the time of sale.
Prepare a statement of cash flows using the indirect method.

Answers

Answer:

statement of cash flows using the indirect method

Cash flow from Operating Activities

Cash Receipts from Customers                                          $145,200

Cash Paid to Supplies and Employees                             ($108,900)

Net Cash from Operating Activities                                     $36,300

Cash flow from Investing Activities

Proceeds from Sale of Equipment                                         $5,100

Net Cash from Investing Activities                                         $5,100

Cash flow from Financing Activities

Dividends Paid                                                                     ($12,000)

Net Cash from Financing  Activities                                    ($12,000)

Movement during the period                                             $29,400

Cash and Cash Equivalents at Beginning of the Period       0

Cash and Cash Equivalents at the End of the Period     $29,400

Explanation:

Cash Receipts from Customers Calculation :

Sales revenue $ 145,200

Assuming Cash Sales

Cash Paid to Supplies and Employees Calculation :

Cost of goods sold                                   $105,000

Add Selling Expenses                                 $10,800

Add Administrative expenses                      $3,600

Less Depreciation                                      ($10,500)

Cash Paid to Supplies and Employees   $108,900

Final answer:

The statement of cash flows for Crane Company using the indirect method starts with the net income and then adjusts for non-cash items such as depreciation and the gain/loss from equipment sale. The net Cash provided by operating activities would be $17,700. This method helps understand the cash movements within the company.

Explanation:

To prepare a statement of cash flows for Crane Company for the year ended December 31, 2022 using the indirect method, you first start with the net income from the income statement and then make adjustments for changes in non-cash items, add back depreciation expense (a non-cash item) and account for the gain/loss from the sale of equipment. The prepared statement would look like this:

  • Net Income: $19,200
  • Add: Depreciation Expense: $10,500
  • Add: Loss on Sale of Equipment (original cost - accumulated depreciation - sale price): ($10,800 - $5,700 - $5,100) = $0
  • Less: Dividends Paid: $12,000

The net Cash provided by operating activities would be $17,700 ($19,200 + $10,500 - $12,000). This method helps in revealing the sources and uses of cash within the company.

Learn more about Statement of Cash Flows here:

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If he wanted the cash award of each of the five prizes to be $45,000 and his estate could earn 7% per year, how much would he need to fund his prizes

Answers

Answer:

The answer is $3,214,285.71

Explanation:

Price of each award is $45,000

And there are 5

Therefore, we have 5 x $45,000

=$225,000.

So, $225,000 is the future value.

Rate of return(r) in 7% and it is being assumed that it is forever.

So, so how much will be needed to fund his prizes(present value)?:

PV = FV/r

= $225,000/0.07

=$3,214,285.71

Woodward Corporation reported pretax book income of $1,417,500. Included in the computation were favorable temporary differences of $300,000, unfavorable temporary differences of $106,500, and favorable permanent differences of $192,000. Assuming a tax rate of 34 percent, compute the company’s current income tax expense or benefit. (Amounts to be deducted should be indicated by a minus sign.)Pre-tax book income
Favorable temporary differences
Unfavorable temporary differences
Favorable permanent differences
Taxable income
Tax rate%

Answers

Answer:

The company’s current income tax expense or benefit is $350,880.

Explanation:

Pre-tax book income                                                             $ 1417500

Favorable temporary differences                                         -$300000

Unfavorable temporary differences                                      $106500

Favorable permanent differences                                         -$192000

Taxable income                                                                       $1032000

Current income tax expense ($1032000 x 34%)                    $350880

Therefore, The company’s current income tax expense or benefit is $350,880.

If both fixed expenses and the selling price per unit increase while variable costs per unit are​ unchanged, which of the following statements is true​? A. Breakeven point in units could​ increase, decrease, or remain the same. B. Breakeven point in units remains unchanged. C. Breakeven point in units decreases. D. Breakeven point in units increases.

Answers

Answer:

A

Explanation:

the sales price increase and because the variable cost are the same the contribution margin will increase, which lead to think the BEP is lower.

But, because the fixed cost also increase we cannot determinate where the new BEP Will be higher or lower. The fixed cost could increase so much that nulifies the increase in the contribution margin or even be higher enought that the BEP goes higher.

So Option A is the only true statment.

Farmer and Taylor formed a partnership with capital contributions of $200,000 and $250,000, respectively. Their partnership agreement calls for Farmer to receive a $70,000 per year salary. The remaining income or loss is to be divided equally. If the net income for the current year is $135,000, then Farmer and Taylor's respective shares are:

Answers

Answer:

Farmer and Taylor's respective shares are $102,500 and $32,500

Explanation:

For computing their respective shares, first we have to calculate the remaining income of each partner is shown below:

Remaining income = Net income - received amount

                               = $135,000 - $70,000

                              = $65,000

It will be divided equally in 1:1 ratio

So, the remaining income would be

Farmer = $32,500

Taylor = $32,500

Now, Their shares would be

Farmer = Salary received + his share of income

            = $70,000 + $32,500

            = $102,500

And, for Taylor it would be $32,500

Calculate the EOQ size for the following case. What is the EOQ size and the number of orders placed per year? For your answer, round up the figures up to 0 decimal points. (size/number) The annual demand for the item is 2580 units. It costs $500 to place an order and costs $20 per item to carry it a year without passing it to the customer.

Answers

Answer:

EOQ = 359 units

Number of order placed =  7.2 times

Explanation:

The Economic Order Quantity (EOG) is the order size that minimizes the balance of ordering cost and holding cost. At the EOQ, the carrying cost is equal to the ordering cost.

It is computed using he formulae below

EOQ = √ (2× Co× D)/Ch

C0- 500, Ch- 20, D- 2,580

EOQ=  √ (2× 500× 2580)/20

        =359.16

EOQ = 359 units

Number of order place d per year = Annual demand / order size

Number of order placed = 2,580/ 359

                                        = 7.2 times

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