Friday, April 21, 2017

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QUARTZ CORPORATION
Balance Sheet
December 31, 20X9

Assets
Cash                                               $192,000
Accounts receivable                          248,000
Land                                                 450,000
Other assets                                   10,000
Total assets                                   $900,000

Liabilities
Salaries payable                 $ 34,000
Accounts payable                166,000
Total liabilities                                $200,000
Stockholders’ equity
Capital stock                      $220,000
Retained earnings               480,000
Total stockholders’ equity               700,000
Total liabilities and equity             $900,000

QUARTZ CORPORATION
Income Statement
For the Year Ending December 31,   20X9

Revenues
Services to customers        $750,000
Interest revenue                  15,000
Total revenues                               $765,000
Expenses
Salaries                              $235,000
Rent                                     115,000
Other operating expenses   300,000
Total expenses                              650,000
Net income                                       $115,000


QUARTZ CORPORATION
Statement of Retained Earnings
For the Year Ending December 31,   20X9

Retained earnings -  January 1, 20X9 $400,000
Plus: Net income                              115,000
$515,000
Less: Dividends                                35,000
Retained earnings -  December 31, 20X9      $480,000

QUARTZ CORPORATION
Statement of Cash  Flows
For the Year Ending December 31,   20X9

Operating activities
Cash received from customers    $ 720,000
Cash received for interest               15,000
Cash paid for salaries                   (240,000)
Cash paid for rent                         (115,000)
Cash paid for other items            (300,000)
Cash provided by  operating activities        $   80,000
Investing activities
Purchase of land                                         (250,000)
Financing activities
Payment of dividends                                 (35,000)
Decrease in cash                                        $(205,000)
Cash, January 1                                                    397,000
Cash, December 31                                              $ 192,000

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