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Multiple-Step Income Statement

Use the following information to prepare a multiple-step income statement, including the revenue section and the cost of goods sold section, for Sauter Office Supplies for the year ended December 31, 20--.
Sales $156,876
Sales Returns and Allowances 2,344
Sales Discounts 4,155
Interest Revenue 419
Merchandise Inventory, January 1, 20-- 27,769
Purchases 112,094
Purchases Returns and Allowances 5,517
Purchases Discounts 2,710
Freight-In 870
Merchandise Inventory, December 31, 20-- 33,028
Wages Expense 27,611
Supplies Expense 744
Phone Expense 888
Utilities Expense 7,988
Insurance Expense 1,294
Depreciation Expense—Equipment 3,809
Miscellaneous Expense 584
Interest Expense 4,692

User Ghord
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Answer:

Sauter Office Supplies

Multi-step Income Statement for the year ended December 31, 20--

Net sales $150,377

Cost of goods sold $99,478

Gross profit $50,899

Expenses:

Wages Expense 27,611

Supplies Expense 744

Phone Expense 888

Utilities Expense 7,988

Insurance Expense 1,294

Depreciation Expense 3,809

Miscellaneous Expense 584 $42,918

Operating income $7,981

Interest revenue 419

Interest Expense (4,692)

Income before taxes $3,708

Step-by-step explanation:

a) Data and Calculations:

Sales $156,876

Sales Returns and Allowances 2,344

Sales Discounts 4,155

Interest Revenue 419

Merchandise Inventory, January 1, 20-- 27,769

Purchases 112,094

Purchases Returns and Allowances 5,517

Purchases Discounts 2,710

Freight-In 870

Merchandise Inventory, December 31, 20-- 33,028

Wages Expense 27,611

Supplies Expense 744

Phone Expense 888

Utilities Expense 7,988

Insurance Expense 1,294

Depreciation Expense—Equipment 3,809

Miscellaneous Expense 584

Interest Expense 4,692

Sales $156,876

Sales Returns and Allowances (2,344)

Sales Discounts (4,155)

Net sales $150,377

Cost of goods sold:

Merchandise Inventory, January 1, 20-- 27,769

Purchases 112,094

Purchases Returns and Allowances (5,517)

Purchases Discounts (2,710)

Freight-In 870

Merchandise Inventory, December 31, 20-- (33,028)

Cost of goods sold $99,478

User Nourless
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