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The comparative financial statements prepared at December 31, 2015, for Prince Company showed the following summarized data:

2015 2014
Income statement
Sales Revenue 190,900 167,300
Cost of goods sold 113,000 102,000
Gross Profit 77,900 65,300
Operating expenses and interest expense 56,700 53,700
Pretax income 21,200 11,600
Income Tax 6,200 3,100
Net Income 15,000 8,500
Balance Sheet
Cash 4,600 6,500
Accounts Receivable (net) 15,300 16,900
Inventory 40,300 32,600
Operational Assets (net) 46,400 36,400
106,600 92,400
Current liabilities (no interest) 15,100 16,100
Long-term liabilities (10%interest) 44,900 44,900
Common Stock (par $5) 29,900 29,900
Retained Earnings 16,700 1,500
106,600 92,400
1. Present component percentages for 2015 only.
2. Respond to the following for 2015:
What was the gross profit percentage?

User David Read
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Answer:

Prince Company

1. Component percentages for 2015:

Income statement 2015 Percentage

Sales Revenue 190,900 100%

Cost of goods sold 113,000 59% (113,000/190,900 * 100)

Gross Profit 77,900 41% (77,900/190,900 * 100)

Operating expenses and

interest expense 56,700 30% (56,700/190,900 * 100)

Pretax income 21,200 11% (21,200/190,900 * 100)

Income Tax 6,200 3% (6,200/190,900 * 100)

Net Income 15,000 8% (15,000/190,900 * 100)

Balance Sheet 2015 Percentage

Cash $4,600 4.3% (4,600/106,600 * 100)

Accounts Receivable (net) 15,300 14.4% (15,300/106,600 * 100)

Inventory 40,300 37.8% (40,300/106,600 * 100)

Operational Assets (net) 46,400 43.5% (46,400/106,600 * 100)

Total 106,600 100%

Current liabilities (no interest) 15,100 14.2% (15,100/106,600 * 100)

Long-term liabilities (10%interest) 44,900 42.1% (44,900/106,600 * 100)

Common Stock (par $5) 29,900 28% (29,900/106,600 * 100)

Retained Earnings 16,700 15.7% (16,700/106,600 * 100)

Total 106,600 100%

2. Gross profit percentage for 2015: 41%

Step-by-step explanation:

a) Data and Calculations:

Income statement 2015 2014

Sales Revenue 190,900 167,300

Cost of goods sold 113,000 102,000

Gross Profit 77,900 65,300

Operating expenses and

interest expense 56,700 53,700

Pretax income 21,200 11,600

Income Tax 6,200 3,100

Net Income 15,000 8,500

Balance Sheet

Cash $4,600 $6,500

Accounts Receivable (net) 15,300 16,900

Inventory 40,300 32,600

Operational Assets (net) 46,400 36,400

Total 106,600 92,400

Current liabilities (no interest) 15,100 16,100

Long-term liabilities (10%interest) 44,900 44,900

Common Stock (par $5) 29,900 29,900

Retained Earnings 16,700 1,500

Total 106,600 92,400

User Heinzi
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