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sheenbean8
Oct 13, 2012, 07:49 AM
I am lost on this one.. please let me know if this is correct!
**PROBLEM**
Sales of merchandise for cash $58,250
Sales of merchandise on credit 10,000
Cost of goods sold 36,500
Selling expense 11,800
Administrative expenses 5,000
Sales returns and allowances 2,000
Items not included in the above amounts:
Estimated bad debt loss, 2% of credit sales
Average income tax rate, 20%
Number of shares of common stock outstanding, 2,000

Based on the data, prepare an income statement that shows both gross profit and income from operations. Include the earnings per share. Calculate and interpret the meaning of the gross profit percentage ratio.


**MY ANSWER**
Net sales $68,050
Cost of goods 36,050
Gross Profit $31,550
Selling expense 11,800
Administrative exp 5,000
Total operating exp 16,800
Income from operat 14,750
Income before tax 14,750
Provision for inc tax 2,950
Net Income $11,800

Earnings per share 5.9


Gross profit percent ratio = $31,550

pready
Oct 13, 2012, 09:56 AM
Net Sales is incorrect.

Gross sales = $58,250 + 10,000 = $68,250 minus Sales Returns & Allowances of $2,000 equals Net Sales of $66,250

The rest of your math looks correct, just the wrong amounts.