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Pharoah Ltd. has a September 30 fiscal year end and a 15% income tax rate. The following information is available for its 2021 year end:

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Pharoah Ltd. has a September 30 fiscal year end and a 15% income tax rate. The following information is available for its 2021 year end: 1. 2. 3. 4. 5. Earned $551,500 of service revenue and incurred $464,000 of operating expenses. Interest expense was $2,700. On October 5, 2020, paid $49,600 of dividends that had been declared on September 25, 2020. On September 28, 2021, declared $40,400 of dividends payable on October 8, 2021. Retained earnings on September 30, 2020, were $227,000 Issued common shares for $22,900 cash on July 2, 2021. Prepare an income statement. PHAROAH LTD. Income Statement ta $ $ Tamarisk Limited is a private company that follows ASPE. It is authorized to issue an unlimited number of both common and $5 cumulative preferred shares. On December 31, 2021, there were 32,500 common and 1,600 preferred shares issued. The common shares had been issued at an average per share amount of $10; the preferred shares at $105. The balance in the Retained Earnings account on January 1, 2021, was $292,500. During 2021, the company had profit of $118,000 and declared a total of $76,000 of dividends, of which $57,000 was paid during the year. Prepare the shareholders' equity section of the balance sheet on December 31, 2021. TAMARISK LIMITED Balance Sheet (Partial) $ $ $ For the year ended December 31, 2021, Marin Inc. reported profit of $167,500. During the year, the company declared a total of $126,000 cash dividends and paid $90,000 of these dividends. Prepare a statement of retained earnings for the year, assuming the balance in Retained Earnings on December 31, 2020, was $257,000. (List items that increase retained earnings first.) MARIN INC. Statement of Retained Earnings Year Ended December 31, 2021 V Retained Earnings, December 31 V $ 257000 Add : Revenues 167500 424500 Less : Cash Dividends 126000 Retained Earnings, December 31 $ $ 298500

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