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Problem 13-1A (Part Level Submission) Sunland Company Blossom Company 2017 2016

ID: 2559742 • Letter: P

Question

Problem 13-1A (Part Level Submission)

Sunland Company

Blossom Company

2017

2016

2017

2016

(a)

Condensed Income Statement
For the Year Ended December 31, 2017

Sunland Company

Blossom Company

Dollars

Percent

Dollars

Percent

$1,934,000

%

$572,000

%

1,069,000

%

283,000

%

865,000

%

289,000

%

266,000

%

86,000

%

599,000

%

203,000

%

8,500

%

2,200

%

590,500

%

200,800

%

74,600

%

33,000

%

$515,900

%

$167,800

%

Problem 13-1A (Part Level Submission)

Here are comparative statement data for Sunland Company and Blossom Company, two competitors. All balance sheet data are as of December 31, 2017, and December 31, 2016.

Sunland Company

Blossom Company

2017

2016

2017

2016

Net sales $1,934,000 $572,000 Cost of goods sold 1,069,000 283,000 Operating expenses 266,000 86,000 Interest expense 8,500 2,200 Income tax expense 74,600 33,000 Current assets 417,248 $399,885 106,670 $ 101,718 Plant assets (net) 674,304 640,000 178,852 161,039 Current liabilities 84,896 97,043 45,245 38,760 Long-term liabilities 145,907 115,200 37,914 32,000 Common stock, $10 par 640,000 640,000 153,600 153,600 Retained earnings 220,749 187,642 48,763 38,397

Explanation / Answer

Sunland company Blossom company Net sales 1,934,000 100.0% 572,000 100.0% cost of goods sold 1,069,000 55.3% 283,000 49.5% Gross profit 865,000 44.7% 289,000 50.5% operating expenses 266,000 13.8% 86,000 15.0% income from operations 599,000 31.0% 203,000 35.5% other income & exp interest expense 8,500 0.4% 2,200 0.4% inco before income tax 590,500 30.5% 200,800 35.1% income tax expense 74,600 3.9% 33,000 5.8% net income 515,900 26.7% 167,800 29.3%