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Prepare financial statements . (LO 1, 3), AP These items are taken from the fina

ID: 2445659 • Letter: P

Question

Prepare financial statements.

(LO 1, 3), AP

These items are taken from the financial statements of Mueller, Inc.

Instructions

Prepare an income statement, a retained earnings statement, and a classified balance sheet as of December 31, 2014.

Prepaid insurance $ 2,400 Equipment 30,000 Salaries and wages expense 34,000 Utilities expense 2,100 Accumulated depreciation—equipment 7,600 Accounts payable 7,200 Cash 6,100 Accounts receivable 2,900 Salaries and wages payable 3,000 Common stock 6,000 Depreciation expense 4,300 Retained earnings (beginning) 14,000 Dividends 2,600 Service revenue 51,000 Maintenance and repairs expense 2,600 Insurance expense 1,800

Explanation / Answer

Income statement for the year ended 31,December 2014

Service Revenue                                                         $51000

Salaries and wages expense                        $34000

Depreciation expense                                   $ 4300

Maintenance and repairs expense                $ 2600

Insurance expense                                        $ 1800

Utilities                                                          $2100

                                                                   ---------------                  $ 44800

Net Income                                                                  $ 6200

less : dividend                                                                              $   2600

                                                                                                  ----------------

Earnings for the year transferred to Retained earnings             $ 3600

                                                                                                 --------------

Retained Earnings statement

Retained earnings in the beginning                                  $14000

Add :- transferred from income statement                         $ 3600

Retained earnings at close of the year                             $17600

Balance sheet as at December 31, 2014

Liabilities                                               $                          $       Assets                            $            $

Common stock                                                              6000   Fixed Assets

Retained Earnings                                                      17600       Equipment                             30000

Current Liabilities                                                                        less accumulated depreciation 7600

   Accounts payable                                 7200                                                                           ------------- 22400

   Salaries and wages payable                 3000                          Current Assets

                                                               ----------            10200            Cash                                6100

                                                                                                              Prepaid Insurance            2400

                                                                                                               Accounts receivable         2900

                                                                                                                                                   -----------   11400

                                                                             -------------------                                                                  ------------

TOTAL                                                                   33800                                                                       33800

                                                                               ------------------                                                               --------------