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P6-4 Preparing an Income Statement and Computing the Receivables Turnover Ratio with Discounts, Returns, and Bad Debts LO6-1, 6-2, 6-3 The following information applies to the questions displayed below Tungsten Company, Inc., sells heavy construction equipment. There are 13,000 shares of capital stock outstanding. The annual fiscal period ends on December 31. The following condensed trial balance was taken from the general ledger on December 31, Current Year Account Titles Debit Credit $34,500 Cash Accounts receivable (net) Inventory. ending Operational assets Accumulated depreciation Liabilities Capital stock Retained earnings, January 1, Current Year Sales revenue Sales returns and allowances Cost of goods sold Selling expense Administrative expense Bad debt expense Sales discounts Income tax expense 15,000 52.300 40,200 17,500 24,500 73,800 13,280 49,100 7,400 78,500 14,900 15,600 2,800 7400 9,580 Totals $ 278,180 278,180