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LE SHERMAN EQUIPMENT CO. Income Statement For the Year Ending December 31, Year 2 Gross Margin Operating Expenses Total Operating Expenses Operating Income Non-Operating Items

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LE SHERMAN EQUIPMENT CO. Income Statement For the Year Ending December 31, Year 2 Gross Margin Operating Expenses Total Operating Expenses Operating Income Non-Operating Items Net Income SHERMAN EQUIPMENT CO. Balance Sheet As of December 31, Year 2 Assets Assets Total Assets Liabilities and Stockholders' Equity Current Liabilities Total Liabilities Stockholders' Equity Total Stockholders' Equity Total Liabilities and Stockholders' Equity Given Data P07-21A: SHERMAN EQUIPMENT CO. Salaries Expense Common Stock Notes Receivable (short tem) Allowance for Doubtful Accounts Uncollectible Accounts Expense Supplies Interest Revenue Sales Revenue Dividends Interest Receivable (short term) Beginning Retained Eamings 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 Salanes 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 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 Eamings 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: 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 0 Given Data P07-24A: NORTHWEST SALES tot the 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 fee) 3c. Sales on account. 3d Cast of Goods Sold 4. Collected receivables from credit card sales. 5. Collected accounts receivable. 6. Selling and administrative expenses. 7. A/R determined uncollectible. 200,000 900,000 520,000 380,000 300,000 710,000 to $ $ 210,000 190,000 UL 5%

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