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The following account titles and balances were taken from the adjusted trial balance of King Co. for Year 2. The company uses the periodic inventory system.

Account Title Balance
Sales returns and allowances $ 3,500
Miscellaneous expense 1,100
Transportation-out 2,500
Sales 155,000
Advertising expense 6,500
Salaries expense 21,600
Transportation-in 2,950
Purchases 85,000
Interest expense 450
Merchandise inventory, January 1 12,000
Rent expense 8,500
Merchandise inventory, 10,700
December 31
Purchase returns and allowances 2,500
Loss on sale of land 3,500
Utilities expense 1,750
Required:
1. Prepare a schedule to determine the amount of cost of goods sold.
2. Prepare a multistep income statement.
3. Prepare a single-step income statement.

User Chatlanin
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1 Answer

6 votes

Answer:

King Co.

1. Schedule of Cost of Goods Sold:

Merchandise inventory, January 1 $12,000

Purchases 85,000

Transportation-in 2,950

Purchase returns and allowances (2,500 )

Merchandise inventory, (10,700 )

Cost of goods sold $86,750

2. King Co.'s Multi-step Income Statement

For the year ended December 31:

Net Sales $151,500

Cost of goods sold 86,750

Gross profit $64,750

Expenses:

Miscellaneous expense 1,100

Transportation-out 2,500

Advertising expense 6,500

Salaries expense 21,600

Rent expense 8,500

Utilities expense 1,750

Total expenses $41,950

Operating income $22,800

Interest expense 450

Income before taxes $22,350

Loss on sale of land 3,500

Net Income $18,850

3. King Co's Single-step Income Statement

For the year ended December 31:

Net Sales $151,500

Cost of goods sold 86,750

Operating expenses 41,950

Interest expense 450

Loss on sale of land 3,500 132,660

Net Income $18,850

Step-by-step explanation:

Data:

Sales $155,000

Sales returns and allowances (3,500)

Net Sales $151,500

Miscellaneous expense 1,100

Transportation-out 2,500

Advertising expense 6,500

Salaries expense 21,600

Rent expense 8,500

Utilities expense 1,750

Total expenses $41,950

Interest expense 450

Loss on sale of land 3,500

Transportation-in 2,950

Purchases 85,000

Purchase returns and allowances 2,500

Merchandise inventory, January 1 12,000

Merchandise inventory, 10,700

December 31

User Moshood
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