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Max Industries reported the following amounts on its balance sheet on December 3

ID: 2637281 • Letter: M

Question

Max Industries reported the following amounts on its balance sheet on December 31, 2014:

Cash

$180,000

Notes payable

100,000

Inventory

325,000

Contributed Capital

750,000

Net Property, Plant & Equipment

600,000

Accounts Receivable

30,000

Accounts Payable

75,000

Retained Earnings

?

1). What is the amount of Max

Cash

$180,000

Notes payable

100,000

Inventory

325,000

Contributed Capital

750,000

Net Property, Plant & Equipment

600,000

Accounts Receivable

30,000

Accounts Payable

75,000

Retained Earnings

?

Explanation / Answer

Calculation of Retained Earning:

Retained Earning = Total Assets - Total Liabilities - Capital

Total Assets = $1,135,000 Total Liabilities = $175,000, Capital = $750,000

Retained Earning = 1,135,000 - 925,000 = $210,000

Max Industries

Balance Sheet

As on Dec.31, 2014

Amount($) Amount($) Current Assets: Current Liabilities: Cash 180,000 Notes Payable 100,000 Inventory 325,000 Accounts Payable 75,000 Account Receivables 30,000 Stockholder's Equity Fixed Assets: Contributed Capital 750,000 Net Property, Plant and Equipment 600,000 Retained Earning 210,000 Total Assets 1,135,000 Total Liabilities and Stockholders Equity 1,135,000