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Following are the amounts of the assets and liabilities of New World Travel Agen

ID: 2503131 • Letter: F

Question

Following are the amounts of the assets and liabilities of New World Travel Agency at December 31, 2012, the end of the current year, and its revenue and expenses for the year. The retained earnings was $105,000 on January 1, 2012, the beginning of the current year. During the current year, dividends of $10,000 were paid.


Accounts Payable

$25,000

Rent Expense

$46,000

Accounts Receivable

60,000

Supplies

5,000

Capital Stock

15,000

Supplies Expense

3,000

Cash

110,000

Utilities Expense

18,000

Fees Earned

200,000

Wages Expense

90,000

Miscellaneous Expense

4,000



1. Prepare an income statement for the current year ended December 31, 2012.


2. Prepare a retained earnings statement for the current year ended December 31, 2012.


3. Prepare a balance sheet as of December 31, 2012. When entering assets, enter them in order of liquidity.


4. What item appears on both the retained earnings statement and the balance sheet?

Accounts Payable

$25,000

Rent Expense

$46,000

Accounts Receivable

60,000

Supplies

5,000

Capital Stock

15,000

Supplies Expense

3,000

Cash

110,000

Utilities Expense

18,000

Fees Earned

200,000

Wages Expense

90,000

Miscellaneous Expense

4,000

Explanation / Answer

I believe some information is missing as the numbers given do not balance. It is off by 1,000 and I am assuming it is somewhere on the income statement, there may be an expense that is not listed.

New World Travel Agency

Income Statement

For the period ended December 31, 2012

Revenue:

Total Revenue                                                                   200,000

Expenses:

Rent Expense                                                                  46,000

Wages Expense                                                              90,000

Utilities Expense                                                            18,000

Supplies Expense                                                           3,000

Miscellaneous Expense                                               4,000

Total Expenses                                                                  161,000

Net Income (Loss)                                                           39,000

New World Travel Agency

Balance Sheet

December 31, 2012

Assets:

Cash                                                                                    110,000

Supplies                                                                                5,000

Accounts Receivable                                                      60,000

Total Assets:                                                                      175,000

Retained Earnings                                                          134,000

Total Equity                                                                        149,000

New World Travel Agency

Statement of Retained Earnings

For the Year Ending December 31, 2012

Retained earnings