Creating the income statement for the year


Assets and liabilities of ABC Service Inc. as of December 31, 2008, and revenue and expenses for year ended December 31, 2008 are given below:

Accounts Payable         $21,000                      Property tax expense               $5,000
Accounts Receivable      25,000                      Rent expense                             3,000
Advertising expense       10,000                      Salary expense                        85,000
Building                       140,000                      Salary payable                          12,000
Cash                             10,000                      Service Revenue                     200,000
Furniture                        20,000                      Share Capital                          75,000
Interest expense              4,000                      Supplies                                   3,000
Land                              98,000                     Note Payable                            95,000

Beginning Retained Earnings were $50,000 and dividends totalled $50,000 for the year.

Questions

Create the Income Statement for the year ended December 31, 2008

Create the Statement of Retained Earnings for the year

Create the Balance Sheet at December 31, 2008

Based on financial statements created, answer the questions given below:

a. Was ABC Service Inc. profitable during 2008? If yes explain by how much?

b. Did Retained Earnings increase or decrease? What is the amount of the change?

c. Which is the greater total, liabilities or total equity? Who have more of the company’s assets, creditors or the shareholders?

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Accounting Basics: Creating the income statement for the year
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