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iiven Data P07-21A: SHERMAN EQUIPMENT CO. Salaries Expense Common Stock Notes Receivable (short term) Allowance for Doubtful Accounts Uncollectible Accounts Expense Supplies Interest Revenue Sales

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iiven Data P07-21A: SHERMAN EQUIPMENT CO. Salaries Expense Common Stock Notes Receivable (short term) Allowance for Doubtful Accounts Uncollectible Accounts Expense Supplies Interest Revenue Sales Revenue Dividends Interest Receivable (short term) Beginning Retained Earnings 69,000 Operating Expenses 100,000 Cash Flow from Investing Activities 24,000 Prepaid Rent 7,800 Land 8,100 Cash 1,200 Inventory 5,400 Accounts Payable 320,000 Salaries Payable 3,500 Cost of Goods Sold 1,500 Accounts Receivable 81,000 62,000 78,400 12,500 40,000 48,100 98,300 46,000 12,000 148,000 56,000 Problem 07-24A Requirement a. NORTHWEST SALES Effect of Transactions on Financial Statements Effect of Tra NORTHWEST SALES Event Assets Equity Expenses - Net Income Cash Flows 2016 NA OA D E F G AB Requirement b. H I J K L M NORTHWEST SALES Income Statement For the Year Ended Year 1 Sales Revenue Cost of Goods Sold Gross Margin Operating Expenses Credit Card Expense Selling and Administrative Expenses Uncollectible Accounts Expense Total Operating Expenses Net Income NORTHWEST SALES Statement of Changes in Stockholders 'Equity For the Year Ended Year 1 Beginning Common Stock Plus: Stock Issued Ending Common Stock Beginning Retained Earnings Plus: Net Income Ending Retained Earnings Total Stockholders' Equity POT.21A en POT-21A 47 49 POT Olven POTA Ready MacBook Air H I J K L M NORTHWEST SALES Balance Sheet As of December 31, Year 1 Assets Cash Accounts Receivable Less: Allowance for Doubtful Accounts Merchandise Inventory Total Assets Liabilities Stockholders' Equity Common Stock Retained Earnings Total Stockholders' Equity Total Liabilities and Stockholders' Equity NORTHWEST SALES Statement of Cash Flows For the Year Ended December 31, Year 1 Cash Flows from Operating Activities: 77 POT-21A Given POT-21A POT 24A G ven POT. + A B C D I J K L M E F G H NORTHWEST SALES Statement of Cash Flows For the Year Ended December 31, Year 1 Cash Flows from Operating Activities: Inflow from Customers Outflow for Inventory Outflow for Expenses Net Cash Flow for Operating Expenses Cash Flows from Investing Activities Cash Flows from Financing Activities: Inflow from Stock Issued Net Cash Flow from Financing Activities Net Change in Cash Plus: Beginning Cash Balance Ending Cash Balance D Given Data P07-24A HIJ NORTHWEST SALES Transactions for Year 1: 1. Cash received from sale of stock 2. Purchase merchandise for cash. 3a Cash sales. 3b. Credit card sales (4% service feel 3c Sales on account 3d Cost of Goods Soki 4. Collected receivables from credit card sales 5. Colected accounts receivable 6. Selling and administrative expenses 7 NR determined uncollectible 200,000 900,000 520,000 380.000 300,000 710,000 10 11 12 13 14 15 $ 210,000 190,000 5% iiven Data P07-21A: SHERMAN EQUIPMENT CO. Salaries Expense Common Stock Notes Receivable (short term) Allowance for Doubtful Accounts Uncollectible Accounts Expense Supplies Interest Revenue Sales Revenue Dividends Interest Receivable (short term) Beginning Retained Earnings 69,000 Operating Expenses 100,000 Cash Flow from Investing Activities 24,000 Prepaid Rent 7,800 Land 8,100 Cash 1,200 Inventory 5,400 Accounts Payable 320,000 Salaries Payable 3,500 Cost of Goods Sold 1,500 Accounts Receivable 81,000 62,000 78,400 12,500 40,000 48,100 98,300 46,000 12,000 148,000 56,000 Problem 07-24A Requirement a. NORTHWEST SALES Effect of Transactions on Financial Statements Effect of Tra NORTHWEST SALES Event Assets Equity Expenses - Net Income Cash Flows 2016 NA OA D E F G AB Requirement b. H I J K L M NORTHWEST SALES Income Statement For the Year Ended Year 1 Sales Revenue Cost of Goods Sold Gross Margin Operating Expenses Credit Card Expense Selling and Administrative Expenses Uncollectible Accounts Expense Total Operating Expenses Net Income NORTHWEST SALES Statement of Changes in Stockholders 'Equity For the Year Ended Year 1 Beginning Common Stock Plus: Stock Issued Ending Common Stock Beginning Retained Earnings Plus: Net Income Ending Retained Earnings Total Stockholders' Equity POT.21A en POT-21A 47 49 POT Olven POTA Ready MacBook Air H I J K L M NORTHWEST SALES Balance Sheet As of December 31, Year 1 Assets Cash Accounts Receivable Less: Allowance for Doubtful Accounts Merchandise Inventory Total Assets Liabilities Stockholders' Equity Common Stock Retained Earnings Total Stockholders' Equity Total Liabilities and Stockholders' Equity NORTHWEST SALES Statement of Cash Flows For the Year Ended December 31, Year 1 Cash Flows from Operating Activities: 77 POT-21A Given POT-21A POT 24A G ven POT. + A B C D I J K L M E F G H NORTHWEST SALES Statement of Cash Flows For the Year Ended December 31, Year 1 Cash Flows from Operating Activities: Inflow from Customers Outflow for Inventory Outflow for Expenses Net Cash Flow for Operating Expenses Cash Flows from Investing Activities Cash Flows from Financing Activities: Inflow from Stock Issued Net Cash Flow from Financing Activities Net Change in Cash Plus: Beginning Cash Balance Ending Cash Balance D Given Data P07-24A HIJ NORTHWEST SALES Transactions for Year 1: 1. Cash received from sale of stock 2. Purchase merchandise for cash. 3a Cash sales. 3b. Credit card sales (4% service feel 3c Sales on account 3d Cost of Goods Soki 4. Collected receivables from credit card sales 5. Colected accounts receivable 6. Selling and administrative expenses 7 NR determined uncollectible 200,000 900,000 520,000 380.000 300,000 710,000 10 11 12 13 14 15 $ 210,000 190,000 5%

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