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Memorax Company earned before-tax income of $880,000 for its 2013 fiscal year. D

ID: 2659283 • Letter: M

Question

Memorax Company earned before-tax income of $880,000 for its 2013 fiscal year. During the year the company experienced a $565,000 loss from earthquake damage that it considered to be an extraordinary item. This loss is not included in the $880,000 before-tax income figure. The company

Memorax Company earned before-tax income of $880,000 for its 2013 fiscal year. During the year the company experienced a $565,000 loss from earthquake damage that it considered to be an extraordinary item. This loss is not included in the $880,000 before-tax income figure. The company

Explanation / Answer

Income statement of 2013(Lower portion)


Income before income tax & extra. item .................. $880,000
Income tax expense.....................(352,000)
Income before Extra. Item.............$528,000
Extraordinary loss, net of $226000 tax benefit...........(339000)
Net Income........................$189000