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Rembrandt Paint Company had the following income statement items for the year en

ID: 2479477 • Letter: R

Question

Rembrandt Paint Company had the following income statement items for the year ended December 31, 2013 ($ in 000s):

In addition, during the year the company completed the disposal of its plastics business and incurred a loss from operations of $3.1 million and a gain on disposal of the component’s assets of $5.0 million. 600,000 shares of common stock were outstanding throughout 2013. Income tax expense has not yet been accrued. The income tax rate is 40% on all items of income (loss).

Prepare a multiple-step income statement for 2013, including EPS disclosures. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands except earnings per share. Round EPS answers to 2 decimal places.)

Rembrandt Paint Company had the following income statement items for the year ended December 31, 2013 ($ in 000s):

Explanation / Answer

Less: Extraordinary exp:

EPS = Income after tax/No. of shares

= 8580000/600000

= $14.30

Particulars Amount (000) Sales 33000 Less: Cost of goods sold 18000 Less: Selling & Admn Cost 4000 Net operating income 11000 Add: Non operative income (Interest) 350 Less: Non operative exp (Interest) 650 Net income after adjusting non-operative income/exp 10700 Add: extraordinary incomes:
  • extraordinary gain 4500
  • Gain on disposal of asset 5000
9000

Less: Extraordinary exp:

  • Resructing cost 2300
  • Loss on disposal 3100
5400 Income before tax 14300 Less: Tax @40% 5720 Income after tax 8580