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Prepare a comparative balance sheet of Whispering Company showing the dollar cha

ID: 2512307 • Letter: P

Question

Prepare a comparative balance sheet of Whispering Company showing the dollar change and the percent change for each item. (If there is a decrease from 2017 to 2018, then enter the amounts and percentages with either a negative sign, i.e. -92,000, -25.25 or parenthesis, i.e. (92,000), (25.25))

WHISPERING COMPANY
Comparative Balance Sheet
December 31, 2018 and 2017

December 31

Increase or (Decrease)

Assets

2018

2017

$ Change

% Change

Liabilities and Stockholders’ Equity

WHISPERING COMPANY
Comparative Balance Sheet
December 31, 2018 and 2017

December 31

Increase or (Decrease)

Assets

2018

2017

$ Change

% Change

Cash $178,200 $275,600 $

% Accounts receivable (net) 219,200 156,500

% Investments 272,400 149,600

% Inventories 1,070,300 984,000

% Prepaid expenses 24,900 24,900

% Plant and equipment 2,602,300 1,938,700

% Accumulated depreciation (997,800 ) (749,600 )

%      Total $3,369,500 $2,779,700 $

%

Liabilities and Stockholders’ Equity

Accounts payable $50,500 $74,300 $

% Accrued expenses 169,000 199,600

% Bonds payable 446,600 189,100

% Capital stock 2,117,100 1,782,700

% Retained earnings 586,300 534,000

%      Total $3,369,500 $2,779,700 $

%

Explanation / Answer

WHISPERING COMPANY
Comparative Balance Sheet
December 31, 2018 and 2017

December 31

Increase or (Decrease)

Assets

2018

2017

$ Change

% Change

Cash

$178,200

$275,600

($97,400)

(35.34)

%

Accounts receivable (net)

219,200

156,500

$62,700

40.06

%

Investments

272,400

149,600

$122,800

82.09

%

Inventories

1,070,300

984,000

$86,300

8.77

%

Prepaid expenses

24,900

24,900

-

-

%

Plant and equipment

2,602,300

1,938,700

$663,600

34.23

%

Accumulated depreciation

(997,800

)

(749,600

)

($248,200)

33.11

%

Total

$3,369,500

$2,779,700

$589,800

21.22

%

Liabilities and Stockholders’ Equity

Accounts payable

$50,500

$74,300

($23,800)

(32.03)

%

Accrued expenses

169,000

199,600

($30,600)

(15.33)

%

Bonds payable

446,600

189,100

$257,500

136.17

%

Capital stock

2,117,100

1,782,700

$334,400

18.76

%

Retained earnings

586,300

534,000

$52,300

9.79

%

Total

$3,369,500

$2,779,700

$589,800

21.22

%

WHISPERING COMPANY
Comparative Balance Sheet
December 31, 2018 and 2017

December 31

Increase or (Decrease)

Assets

2018

2017

$ Change

% Change

Cash

$178,200

$275,600

($97,400)

(35.34)

%

Accounts receivable (net)

219,200

156,500

$62,700

40.06

%

Investments

272,400

149,600

$122,800

82.09

%

Inventories

1,070,300

984,000

$86,300

8.77

%

Prepaid expenses

24,900

24,900

-

-

%

Plant and equipment

2,602,300

1,938,700

$663,600

34.23

%

Accumulated depreciation

(997,800

)

(749,600

)

($248,200)

33.11

%

Total

$3,369,500

$2,779,700

$589,800

21.22

%

Liabilities and Stockholders’ Equity

Accounts payable

$50,500

$74,300

($23,800)

(32.03)

%

Accrued expenses

169,000

199,600

($30,600)

(15.33)

%

Bonds payable

446,600

189,100

$257,500

136.17

%

Capital stock

2,117,100

1,782,700

$334,400

18.76

%

Retained earnings

586,300

534,000

$52,300

9.79

%

Total

$3,369,500

$2,779,700

$589,800

21.22

%