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Chapter 12 Income and Changes in Retained Earnings und until recently owneda pro Jackson Publishing, Inc. (PD), publishes two newspapers and, until recently haschall team.

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Chapter 12 Income and Changes in Retained Earnings und until recently owneda pro Jackson Publishing, Inc. (PD), publishes two newspapers and, until recently haschall team. The baseball team had been losing money for several years and of 2015 to a group of investors who plan to move it to a larger city. Also in 20 extraordinary loss when its Raytown printing plant was damaged by a toma since been repaired. A condensed income statement follows: is so the 2015. Plus do. The damage JACKSON PUBLISHING, INC. INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2015 $41.000.000 36.500.000 $ 4,500,000 Not revenue. Costs and expenses. Income from continuing operations Discontinued operations: Operating loss on baseball team .... Gain on sale of baseball team.... Income before extraordinary items .... Extraordinary loss: Tornado damage to Raytown printing plant ....... Net Income .... $(1,300,000) 4,700,000 3,400,000 $ 7.900.000 1600.000 $ 7,300,000 Instructions On the basis of this information, answer the following questions. Show any necessary comput- tions and explain your reasoning, a. What would JPI's net income have been for 2015 if it had not sold the baseball team? b. Assume that for 2016 you expect a 7 percent increase in the profitability of JPI's newspaper business but had projected a $2,000,000 operating loss for the baseball team if JPI had contin ued to operate the team in 2016, What amount would you forecast as JPIS 2016 net income if the company had continued to own and operate the baseball team? c. Given your assumptions in part b, but given that JPI did sell the baseball team in 2015, what would you forecast as the company's estimated net income for 2016? d. Assume that the expenses of operating the baseball team in 2015 amounted to $32,200,000, net of any related income tax effects. What was the team's net revenue for the year? For many years New York Studios has produced television shows and operated several FM radio stations. Late in the current year, the radio stations were sold to Times Publishing, Inc. Also dur ing the current year, New York Studios sustained an extraordinary loss when one of its camera trucks caused an accident in an international grand prix auto race. Throughout the current year company had 3 million shares of common stock and a large quantity of convertible preferred to outstanding. Earnings per share reported for the current year were as follows: Earnings from continuing operations ..... Earnings before extraordinary items ...... Net earnings ....... Basic $8.20 $6.90 $3.60 Diluted $6.80 $5.50 $2.20

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