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Accounting Chapter 1 Retained earnings at beginning of year
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April 13, 2023
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Student Name:
Class:
67,700
$
53,400
$
Total
Common
Retained Shareholders’
Stock
Earnings Equity
Less: Dividends
Beginning
balance
Issuance of com
mon stoc
k
Add: Net income
1,200
$
Accounts pay
able
4,400
$
Equipment
Building
Comm
on stock
Retained earning
s
Total stock
holders’ equity
Supplies
Problem 01-03
McGraw
-Hill
Instructor
Income Statement
LONGHORN CORPORATION
Statement of Stockholders’ Equity
LONGHORN CORPORATION
Service Revenue
Expenses:
Cost of goods sold
For the Year Ended December 31, 2021
A
ssets
Cash
Balance Sheet
For the Year Ended December 31, 2021
December 31, 2021
Liabilities
LONGHORN CORPORATION
Delivery
Total expenses
Salaries
1,200
$
67,70
0
$
29,000
53,400
Given Data P01-0
3:
Year en
d amounts repo
rted:
Cash
LONGHORN CORPORA
T
ION
Service revenu
e
Cost of goods sol
d
Equipmen
t
Accounts pay
abl
e
Buildin
g
Common stock at beginn
ing of y
ear
Common stock issued du
ring y
ear
Retained
earnings a
t beginni
ng of y
ear
Delivery
expe
nse
Salaries exp
ense
Supplie
s
Salaries pa
y
able
Student Name:
Class:
(c) =
6,000
$
Problem 01-04
McGraw
-Hill
Instructor
On the Statement of Stockholders’ Equity:
Suggested order of calculation:
From (e), (f), and (g):
From total assets:
From Statement of Stockholders’ Equity:
Total
Common
Retained Stockho
lders’
39,000
$
Stock
Earnings Equity
10,000
$
7,000
$
17,000
$
(a)
1,100
1,100
Income Statement
Revenues
Beginning balance
Expenses
Salaries
Issuances
Statement of Stockholders’ Equity
Given Data P01-04:
BULLD
OG, INC.
Year Ended December 31, 2021
Year Ended December 31, 2021
BULLD
OG, INC.
Accounts payable
Common Stock
Retained Earnings
Total liabilities and
Cash
Accounts rec
eivable
Supplies
Equipment
Add: Net Incom
e
Adv
ertising
Utilities
Less: Div
idends
Add: Net inco
me
Less: Dividen
ds
Issuanc
e of common
stock
Total liabiliti
es and
Total stock
holders’ equity
Retained Earni
ngs
Comm
on Stock
Total liabiliti
es
Salaries pay
abl
e
Accounts receivable
Student Name:
Class:
37,000
$
7,000
$
Correct!
Total
Common
Retained Stockholde
rs’
Stock
Earnings Equity
16,000
$
7,300
$
23,300
$
4,800
$
2,200
$
CORNHUSKER COMPA
NY
For the Year Ended Dec
ember 31, 2021
Statement of Stock
holders’ Equity
CORNHUSKER COMPA
NY
For the Year Ended Dec
ember 31, 2021
Income Stateme
nt
Expenses:
Service revenues
A
ssets
Rent
CORNHUSKER COMPA
NY
Balance Sheet
December 31, 2
021
Balance Sheet
Instructor
Accounts pay
able
Liabilities
Problem 01-05
McGraw
-Hill
Cash
Beginning balance (Jan. 1)
Total expenses
Utilities
Insuranc
e
Salaries
4,800
$
7,000
21,000
December 31, 2021
Financial Information
CORNHUSKER COMPA
NY
Given Data P01-05:
Cash remaining
Rent expense for the y
ear
Land that has been purchas
ed
Retained earnings
Utility
expense for the y
ear
Accounts receivable from custom
ers
Insurance expense for the year
Retained earnings at The beginn
ing of the y
ear
Service revenue recogni
zed du
ring the y
ear
Salary
expense for the y
ear
Accounts pay
able to suppl
iers
Dividends pai
d to shareholder during
the y
ear
Comm
on stock
that has been i
ssued prior to 2021
Salaries owed
at the end of the y
ear