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Given the following adjusted trial balance amounts, what is the net income for t

ID: 2416953 • Letter: G

Question

Given the following adjusted trial balance amounts, what is the net income for the year?
Debit balances
Cash…$10,000; Accounts receivable…$4,000; Short-term investments…$10,000; Prepaid rent…$700; Property, plant, & equipment…$20,000; Salary expense…$6,000; Depreciation expense…$2,000; Rent expense…$3,500
Credit balances
Accumulated depreciation…$6,000; Accounts payable…$2,600; Unearned revenue…$3,000; Common stock…$8,000; Retained earnings…$12,000; Service revenue…$24,000; Interest revenue…$600.

Explanation / Answer

Solution.

Calculation of net income.

Particulars Amoount Service revenue                      24,000 Interest revenue                            600 Salary expense                      (6,000) Depreciation expense                      (2,000) Rent expense                      (3,500) Net Income                      13,100