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Question : 184. Koger Consultants began operations June 1, 2007 by making an : 1233766

Accounting

 

184. Koger Consultants began operations on June 1, 2007 by making an investment of $30,000 in return for capital stock. The financial statements for Koger Consultants are shown below for the month ended June 30, 2007 (the first month of operations). Determine the missing amounts for letters (a) through (p). 

Koger ConsultantsIncome StatementFor the Month Ended June 30, 2007

Fees earned $22,000

Operating expenses:  

   Wages expense$7,250 

   Rent expense(a) 

   Supplies expense1,600 

   Utilities expense900 

   Miscellaneous expense  1,550       

Total operating expenses          (b)

Net income $       (c)

Koger ConsultantsStatement of Retained EquityFor the Month Ended June 30, 2007

Retained earnings, June 1, 2007 0

Net income for June 30, 2007         (d)       

 $       (e) 

Less dividends    4,000   

Retained earnings, June 30, 2007 (f)

Koger ConsultantsBalance SheetJune 30, 2007

Assets    Liabilities       

Cash$       (g) Accounts payable$ (i)

Supplies1,100 Stockholders’ Equity       

Land         (h)       Capital stock   (j)

   Retained earnings(k)

Total assets$45,900  Total liabilities and 

     Stockholders’ Equity$(l)

Koger ConsultantsStatement of Cash FlowsFor the Month Ended June 30, 2007

Cash flows from operating activities:  

    Cash received from customers$22,000 

   Deduct cash payments for expenses and payments to   creditors    3,200   

Net cash flow from operating activities $  18,800

Cash flows from investing activities:  

    Cash payments for acquisition of land (20,000)

Cash flows from financing activities:  

    Cash received as owner’s investment$        (m)               

    Deduct cash dividends paid        (n)               

Net cash flow from financing activities            (o)

Net cash flow and Dec. 31, 2007 cash balance $         (p)

Place your answers in the space provided below. Hint: Use the interrelationships among the financial statements to solve this problem. 

(a)__________

(b)__________

(c)__________

(d)__________

(e)__________

(f)__________

(g)__________

(h)__________

(i)__________

(j)__________

(k)__________

(l)__________

(m)__________

(n)__________

(o)__________

(p)__________

185. Pyle Computer Repairs, Inc. was organized on January 1, 2007, as a corporation. List the errors that you find in the following financial statements and prepare the corrected statements for the three months ended March 31, 2007. 

Pyle Computer Repairs, Inc.Income StatementFor the Three Months Ended March 31, 2007

Fees earned $40,000

Operating expenses:  

   Salary expense$7,735 

   Rent expense3,200 

   Wages expense1,950 

   Utilities expense1,225 

   Miscellaneous expense2,000 

   Answering service expense550 

   Supplies expense  2,000       

Total operating expenses   29,000

Net income $11,000

Jay Pyle, CPAStatement of Retained EarningsMarch 31, 2007

Retained Earnings January, 1, 2007 $         0

Net income for the 3 months  11,000      

 11,000 

Less dividends    5,000   

Increase in Retained Earnings   6,000

Retained Earnings, March 31, 2007. $6,000

Balance SheetFor the Three Months Ended March 31, 2007

Assets   Stockholders’ Equity       

Land$10,000  Capital stock$36,000

Cash15,860  Liabilities       

Accounts payable2,670  Accounts receivable  12,225

Supplies       925     Total liabilities and               

Total assets$48,125     Stockholders’ Equity   48,125

Errors in the Jay Pyle, CPA, financial statements include the following: 

(1)Miscellaneous expense is incorrectly listed after utilities expense in the income statement. Miscellaneous expense should be listed as the last expense, regardless of the amount.

(2)The operating expenses are incorrectly added. Instead of $29,000, the total should be $18,660.

(3)Because operating expenses are incorrectly added, the net income is incorrect. It should be listed as $21,340.

(4)The statement of retained earnings should be for a period of time instead of a specific date. That is, the statement of retained earnings should be reported “For the Three Months Ended March 31, 2007.”

(5)The amount of the stockholders’ equity is incorrect. It should be $36,340.

(6)The name of the company is missing from the balance sheet heading.

(7)The balance sheet should be as of “March 31, 2007,” not “For the Three Months Ended March 31, 2007.”

(8)Cash, not Land, should be the first asset listed in the balance sheet.

(9)Accounts Payable is incorrectly listed as an asset in the balance sheet. Accounts Payable should be listed as a liability.

(10)Liabilities should be listed in the balance sheet ahead of stockholders’ equity.

(11)Accounts Receivable is incorrectly listed as a liability in the balance sheet. Accounts Receivable should be listed as an asset.

(12)The total assets and the total liabilities do not foot.

186. 

Telephone Expense$750

Cash$3,150

Accounts Payable$640

Dividends$300

Fees Earned$10,700

Rent Expense$1,000

Supplies$230

Accounts Receivable$1,800

Computer Equipment$15,000

Capital Stock$13,080

Wages Expense$3,600

Utilities Expense$350

Notes Payable$2,000

Office Expense$240

Using the above accounts and their amounts, prepare in good format an Income Statement for ABC Tutoring Company, month ended July 31, 2007: 

 

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July 1, 2023
    

 

135.Use the following data to determine the cost of goods manufactured. 

Beginning finished goods inventory$10,800

Direct labor30,600

Beginning work in process inventory7,200

General and administrative expenses13,500

Direct materials used40,500

Ending work in process inventory9,000

Indirect labor6,300

Ending finished goods inventory9,500

Indirect materials13,500

Depreciation—factory equipment7,500

  

A.$102,000.

B.$110,100.

C.$96,600.

D.$113,700.

E.$100,200.

136.Use the following data to compute total factory overhead costs for the month. 

Sales commissions10,800

Direct labor39,600

Indirect materials15,200

Factory manager salaries7,200

Factory supplies9,000

Indirect labor6,300

Depreciation—office equipment5,000

Direct materials40,500

Corporate office salaries42,500

Depreciation—factory equipment7,500

A.$141,100.

B.$125,300.

C.$45,200.

D.$84,800.

E.$58,300.

137.Use the following data to compute total manufacturing costs for the month. 

Sales commissions10,800

Direct labor39,600

Indirect materials15,200

Factory manager salaries7,200

Factory supplies9,000

Indirect labor6,300

Depreciation—office equipment5,000

Direct materials40,500

Corporate office salaries42,500

Depreciation—factory equipment7,500

  

A.$141,100.

 

B.$125,300.

C.$45,200.

D.$84,800.

E.$58,300.

138.Use the following information to compute the cost of goods manufactured: 

Beginning raw materials$5,500

Ending raw materials4,000

Direct labor12,250

Raw material purchases7,400

Depreciation on factory equipment6,500

Factory repairs and maintenance3,300

Beginning finished goods inventory10,200

Ending finished goods inventory8,900

Beginning work in process inventory5,700

Ending work in process inventory6,300

  

A.$36,650.

 

B.$30,950.

 

C.$30,650.

D.$30,350.

E.$31,650.

139.The following information pertains to the Packer Corporation. Calculate the cost of goods sold for the period: 

Beginning Raw Materials$30,000

Ending Raw Materials$70,000

Beginning Work in Process Inventory$40,000

Ending Work in Process Inventory$46,000

Beginning Finished Goods Inventory$72,000

Ending Finished Goods Inventory$68,000

Cost of Goods Manufactured for the period$246,000

  

A.$250,000.

B.$290,000.

C.$242,000.

D.$258,000.

E.$246,000.

140.The following information pertains to the Frameworks Corporation for May. Calculate the cost of goods sold for the period: 

Beginning Finished Goods Inventory$19,500

Ending Finished Goods Inventory$18,000

Cost of Goods Manufactured$126,800

  

A.$164,300.

B.$126,800.

C.$125,300.

D.$146,300.

E.$128,300.

141.Using the information below, calculate the cost of goods manufactured for the period. 

Beginning Raw Materials Inventory$25,000

Ending Raw Materials Inventory$30,000

Beginning Work in Process Inventory$55,000

Ending Work in Process Inventory$64,000

Beginning Finished Goods Inventory$80,000

Ending Finished Goods Inventory$67,000

Cost of Goods Sold for the period$540,000

Sales revenues for the period$1,254,000

Operating expenses for the period$232,000

  

A.$553,000.

 

B.$536,000.

C.$549,000.

D.$527,000.

E.$525,000.

142.Using the information below, calculate gross profit for the period. 

Beginning Raw Materials Inventory$25,000

Ending Direct Materials Inventory$30,000

Beginning Work in Process Inventory$55,000

Ending Work in Process Inventory$64,000

Beginning Finished Goods Inventory$80,000

Ending Finished Goods Inventory$67,000

Cost of Goods Sold for the period$540,000

Sales revenues for the period$1,254,000

Operating expenses for the period$232,000

  

A.$714,000.

 

B.$482,000.

C.$1,022,000.

D.$187,000.

E.$727,000.

143.Using the information below, calculate cost of goods sold for the period. 

Sales revenues for the period$1,304,000

Operating expenses for the period$239,000

Finished Goods Inventory, January 136,000

Finished Goods Inventory, December 3141,000

Cost of goods manufactured for the period$540,000

  

A.$774,000.

B.$769,000.

C.$530,000.

D.$535,000.

E.$448,000.

144.Using the information below, calculate gross profit for the period. 

Sales revenues for the period$1,304,000

Operating expenses for the period$239,000

Finished Goods Inventory, January 136,000

Finished Goods Inventory, December 3141,000

Cost of goods manufactured for the period$540,000

  

A.$774,000.

B.$769,000.

C.$530,000.

D.$535,000.

E.$448,000.

 

 

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July 1, 2023
    

 

135.Use the following data to determine the cost of goods manufactured. 

Beginning finished goods inventory$10,800

Direct labor30,600

Beginning work in process inventory7,200

General and administrative expenses13,500

Direct materials used40,500

Ending work in process inventory9,000

Indirect labor6,300

Ending finished goods inventory9,500

Indirect materials13,500

Depreciation—factory equipment7,500

  

A.$102,000.

B.$110,100.

C.$96,600.

D.$113,700.

E.$100,200.

136.Use the following data to compute total factory overhead costs for the month. 

Sales commissions10,800

Direct labor39,600

Indirect materials15,200

Factory manager salaries7,200

Factory supplies9,000

Indirect labor6,300

Depreciation—office equipment5,000

Direct materials40,500

Corporate office salaries42,500

Depreciation—factory equipment7,500

A.$141,100.

B.$125,300.

C.$45,200.

D.$84,800.

E.$58,300.

137.Use the following data to compute total manufacturing costs for the month. 

Sales commissions10,800

Direct labor39,600

Indirect materials15,200

Factory manager salaries7,200

Factory supplies9,000

Indirect labor6,300

Depreciation—office equipment5,000

Direct materials40,500

Corporate office salaries42,500

Depreciation—factory equipment7,500

  

A.$141,100.

 

B.$125,300.

C.$45,200.

D.$84,800.

E.$58,300.

138.Use the following information to compute the cost of goods manufactured: 

Beginning raw materials$5,500

Ending raw materials4,000

Direct labor12,250

Raw material purchases7,400

Depreciation on factory equipment6,500

Factory repairs and maintenance3,300

Beginning finished goods inventory10,200

Ending finished goods inventory8,900

Beginning work in process inventory5,700

Ending work in process inventory6,300

  

A.$36,650.

 

B.$30,950.

 

C.$30,650.

D.$30,350.

E.$31,650.

139.The following information pertains to the Packer Corporation. Calculate the cost of goods sold for the period: 

Beginning Raw Materials$30,000

Ending Raw Materials$70,000

Beginning Work in Process Inventory$40,000

Ending Work in Process Inventory$46,000

Beginning Finished Goods Inventory$72,000

Ending Finished Goods Inventory$68,000

Cost of Goods Manufactured for the period$246,000

  

A.$250,000.

B.$290,000.

C.$242,000.

D.$258,000.

E.$246,000.

140.The following information pertains to the Frameworks Corporation for May. Calculate the cost of goods sold for the period: 

Beginning Finished Goods Inventory$19,500

Ending Finished Goods Inventory$18,000

Cost of Goods Manufactured$126,800

  

A.$164,300.

B.$126,800.

C.$125,300.

D.$146,300.

E.$128,300.

141.Using the information below, calculate the cost of goods manufactured for the period. 

Beginning Raw Materials Inventory$25,000

Ending Raw Materials Inventory$30,000

Beginning Work in Process Inventory$55,000

Ending Work in Process Inventory$64,000

Beginning Finished Goods Inventory$80,000

Ending Finished Goods Inventory$67,000

Cost of Goods Sold for the period$540,000

Sales revenues for the period$1,254,000

Operating expenses for the period$232,000

  

A.$553,000.

 

B.$536,000.

C.$549,000.

D.$527,000.

E.$525,000.

142.Using the information below, calculate gross profit for the period. 

Beginning Raw Materials Inventory$25,000

Ending Direct Materials Inventory$30,000

Beginning Work in Process Inventory$55,000

Ending Work in Process Inventory$64,000

Beginning Finished Goods Inventory$80,000

Ending Finished Goods Inventory$67,000

Cost of Goods Sold for the period$540,000

Sales revenues for the period$1,254,000

Operating expenses for the period$232,000

  

A.$714,000.

 

B.$482,000.

C.$1,022,000.

D.$187,000.

E.$727,000.

143.Using the information below, calculate cost of goods sold for the period. 

Sales revenues for the period$1,304,000

Operating expenses for the period$239,000

Finished Goods Inventory, January 136,000

Finished Goods Inventory, December 3141,000

Cost of goods manufactured for the period$540,000

  

A.$774,000.

B.$769,000.

C.$530,000.

D.$535,000.

E.$448,000.

144.Using the information below, calculate gross profit for the period. 

Sales revenues for the period$1,304,000

Operating expenses for the period$239,000

Finished Goods Inventory, January 136,000

Finished Goods Inventory, December 3141,000

Cost of goods manufactured for the period$540,000

  

A.$774,000.

B.$769,000.

C.$530,000.

D.$535,000.

E.$448,000.

 

 

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July 1, 2023
    

 

135.Use the following data to determine the cost of goods manufactured. 

Beginning finished goods inventory$10,800

Direct labor30,600

Beginning work in process inventory7,200

General and administrative expenses13,500

Direct materials used40,500

Ending work in process inventory9,000

Indirect labor6,300

Ending finished goods inventory9,500

Indirect materials13,500

Depreciation—factory equipment7,500

  

A.$102,000.

B.$110,100.

C.$96,600.

D.$113,700.

E.$100,200.

136.Use the following data to compute total factory overhead costs for the month. 

Sales commissions10,800

Direct labor39,600

Indirect materials15,200

Factory manager salaries7,200

Factory supplies9,000

Indirect labor6,300

Depreciation—office equipment5,000

Direct materials40,500

Corporate office salaries42,500

Depreciation—factory equipment7,500

A.$141,100.

B.$125,300.

C.$45,200.

D.$84,800.

E.$58,300.

137.Use the following data to compute total manufacturing costs for the month. 

Sales commissions10,800

Direct labor39,600

Indirect materials15,200

Factory manager salaries7,200

Factory supplies9,000

Indirect labor6,300

Depreciation—office equipment5,000

Direct materials40,500

Corporate office salaries42,500

Depreciation—factory equipment7,500

  

A.$141,100.

 

B.$125,300.

C.$45,200.

D.$84,800.

E.$58,300.

138.Use the following information to compute the cost of goods manufactured: 

Beginning raw materials$5,500

Ending raw materials4,000

Direct labor12,250

Raw material purchases7,400

Depreciation on factory equipment6,500

Factory repairs and maintenance3,300

Beginning finished goods inventory10,200

Ending finished goods inventory8,900

Beginning work in process inventory5,700

Ending work in process inventory6,300

  

A.$36,650.

 

B.$30,950.

 

C.$30,650.

D.$30,350.

E.$31,650.

139.The following information pertains to the Packer Corporation. Calculate the cost of goods sold for the period: 

Beginning Raw Materials$30,000

Ending Raw Materials$70,000

Beginning Work in Process Inventory$40,000

Ending Work in Process Inventory$46,000

Beginning Finished Goods Inventory$72,000

Ending Finished Goods Inventory$68,000

Cost of Goods Manufactured for the period$246,000

  

A.$250,000.

B.$290,000.

C.$242,000.

D.$258,000.

E.$246,000.

140.The following information pertains to the Frameworks Corporation for May. Calculate the cost of goods sold for the period: 

Beginning Finished Goods Inventory$19,500

Ending Finished Goods Inventory$18,000

Cost of Goods Manufactured$126,800

  

A.$164,300.

B.$126,800.

C.$125,300.

D.$146,300.

E.$128,300.

141.Using the information below, calculate the cost of goods manufactured for the period. 

Beginning Raw Materials Inventory$25,000

Ending Raw Materials Inventory$30,000

Beginning Work in Process Inventory$55,000

Ending Work in Process Inventory$64,000

Beginning Finished Goods Inventory$80,000

Ending Finished Goods Inventory$67,000

Cost of Goods Sold for the period$540,000

Sales revenues for the period$1,254,000

Operating expenses for the period$232,000

  

A.$553,000.

 

B.$536,000.

C.$549,000.

D.$527,000.

E.$525,000.

142.Using the information below, calculate gross profit for the period. 

Beginning Raw Materials Inventory$25,000

Ending Direct Materials Inventory$30,000

Beginning Work in Process Inventory$55,000

Ending Work in Process Inventory$64,000

Beginning Finished Goods Inventory$80,000

Ending Finished Goods Inventory$67,000

Cost of Goods Sold for the period$540,000

Sales revenues for the period$1,254,000

Operating expenses for the period$232,000

  

A.$714,000.

 

B.$482,000.

C.$1,022,000.

D.$187,000.

E.$727,000.

143.Using the information below, calculate cost of goods sold for the period. 

Sales revenues for the period$1,304,000

Operating expenses for the period$239,000

Finished Goods Inventory, January 136,000

Finished Goods Inventory, December 3141,000

Cost of goods manufactured for the period$540,000

  

A.$774,000.

B.$769,000.

C.$530,000.

D.$535,000.

E.$448,000.

144.Using the information below, calculate gross profit for the period. 

Sales revenues for the period$1,304,000

Operating expenses for the period$239,000

Finished Goods Inventory, January 136,000

Finished Goods Inventory, December 3141,000

Cost of goods manufactured for the period$540,000

  

A.$774,000.

B.$769,000.

C.$530,000.

D.$535,000.

E.$448,000.

 

 

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customer #12372
Public Relations, 3 pages
Dissertation
August 5, 2021
    

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customer #12376
Journal article, 20 pages
Coursework
August 5, 2021
    

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customer #19266
Political Science, 6 pages
Admission Essay
August 5, 2021
    

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customer #11437
Tourism, 1 page
Discussion Essay
August 5, 2021
    

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customer #12692
Philosophy, 5 pages
Report
August 5, 2021
    

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customer #10923
Psychology, 4 pages
Essay (any type)
August 5, 2021
    

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customer #17823
Business, 8 pages

Calculate the price of your order

550 words
We'll send you the first draft for approval by September 11, 2018 at 10:52 AM
Total price:
$26
The price is based on these factors:
Academic level
Number of pages
Urgency
Basic features
  • Free title page and bibliography
  • Unlimited revisions
  • Plagiarism-free guarantee
  • Money-back guarantee
  • 24/7 support
On-demand options
  • Writer’s samples
  • Part-by-part delivery
  • Overnight delivery
  • Copies of used sources
  • Expert Proofreading
Paper format
  • 275 words per page
  • 12 pt Arial/Times New Roman
  • Double line spacing
  • Any citation style (APA, MLA, Chicago/Turabian, Harvard)

Our guarantees

Delivering a high-quality product at a reasonable price is not enough anymore.
That’s why we have developed 5 beneficial guarantees that will make your experience with our service enjoyable, easy, and safe.

Money-back guarantee

You have to be 100% sure of the quality of your product to give a money-back guarantee. This describes us perfectly. Make sure that this guarantee is totally transparent.

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Zero-plagiarism guarantee

Each paper is composed from scratch, according to your instructions. It is then checked by our plagiarism-detection software. There is no gap where plagiarism could squeeze in.

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Free-revision policy

Thanks to our free revisions, there is no way for you to be unsatisfied. We will work on your paper until you are completely happy with the result.

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Privacy policy

Your email is safe, as we store it according to international data protection rules. Your bank details are secure, as we use only reliable payment systems.

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Fair-cooperation guarantee

By sending us your money, you buy the service we provide. Check out our terms and conditions if you prefer business talks to be laid out in official language.

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