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Baskin-Robbins is one of the world’s largest specialty ice cream shops. The company offers dozens of different flavors, from Very Berry Strawberry to lowfat Espresso ’n Cream. Assume that a local Baskin-Robbins in Raleigh, North Carolina, has the following amounts for the month of July 2021.Salaries expense $13,700 Sales revenue $69,800Inventory (July 1, 2021) 2,300 Interest income 3,300Sales returns 1,100 Cost of goods sold 28,700Utilities expense 3,600 Rent expense 6,700Income tax expense 6,000 Interest expense 400 Inventory (July 31, 2021) 1,100Required:1. Prepare a multiple-step income statement for the month ended July 31, 2021.2. Calculate the inventory turnover ratio for the month of July. Would you expect this ratio to be higher or lower in December 2021? Explain.3. Calculate the gross profit ratio for the month of July.

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Answer:

Baskin-Robbins

Raleigh, North Carolina

1. Multi-step Income Statement for the month ended July 31, 2021:

Net Sales Revenue $68,700

Cost of goods sold 28,700

Gross profit $40,000

Expenses:

Salaries $13,700

Rent expense 6,700 20,400

Operating income $19,600

Interest Income $3,300

Interest expense ($400)

Income before tax $22,500

Income tax expense 6,000

Net income $16,500

2. Inventory turnover ratio = Cost of goods sold/Average Inventory

= $28,700/$1,700 = 16.88 times

3. I expect the inventory turnover ratio for Baskin-Robbin's shops at Raleigh to be higher in December 2021. There will be more sales of the different flavors of ice cream in December because of the Christmas holidays. As a result, the cost of goods sold will be higher than July's, and the ending inventory will be lower still than July's.

4. Gross profit ratio = Gross profit/Net Sales * 100

= $40,000/$68,700 * 100

= 58%

Step-by-step explanation:

a) Data and Calculations:

Expenses:

Salaries $13,700

Rent expense $6,700

Interest expense $400

Interest Income $3,300

Sales Revenue $69,800

Sales returns 1,100

Net Sales Revenue $68,700

Income tax expense 6,000

Cost of goods sold = $28,700

Inventory, July 1, 2021 $2,300

Inventory, July 31, 2021 $1,100

Total inventory $3,400

Average inventory $1,700 ($3,400/2)

User Berkobienb
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