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Selected Data and Additional Information from the Company's Records Are

question 67

Essay

Selected data and additional information from the company's records are presented below:
 Balance Sheet Data  Year 2  Year 1  Cash $235,000246,000 Accounts receivable $120,000$150,000 Inventories 56,00050,000 Accounts payable 38,00070,000 Salaries payable 10,0005,000 Equipment 110,00070,000 Accumulated depreciation 28,00032,000 Bonds payable 100,000200,000 Common shares 300,000200,000 Retained earnings 76,00040,000\begin{array}{lrr} \underline{\text { Balance Sheet Data }} & \underline{\text { Year 2 }} & \underline{\text { Year 1 }} \\\text { Cash } & \$ 235,000 & 246,000 \\\text { Accounts receivable } & \$ 120,000 & \$ 150,000 \\\text { Inventories } & 56,000 & 50,000 \\\text { Accounts payable } & 38,000 & 70,000 \\\text { Salaries payable } & 10,000 & 5,000 \\\text { Equipment } & 110,000 & 70,000 \\\text { Accumulated depreciation } & 28,000 & 32,000 \\\text { Bonds payable } & 100,000 & 200,000 \\\text { Common shares } & 300,000 & 200,000 \\\text { Retained earnings } & 76,000 & 40,000\end{array}

 Income Statement Data  Year 2  Net sales $920,000 Cost of goods sold 700,000 Operating expenses (excluding depreciation expense) 160,000 Net income (including depreciation expense and gain) 56,000 Gain on sale of equipment 4,000\begin{array}{lr} \underline{\text { Income Statement Data }} & \underline{ \text { Year 2 }} \\ \text { Net sales } & \$ 920,000 \\\text { Cost of goods sold } & 700,000 \\\text { Operating expenses (excluding depreciation expense) } & 160,000 \\\text { Net income (including depreciation expense and gain) } & 56,000 \\\text { Gain on sale of equipment } & 4,000\end{array}
Additional information:
1. Equpment with a cost of $30,000 and abogk value of \$18,000 was sald for $22,000 during Year 2.

2. Common shares were issued to retire bonds payable during Year 2.

3. The only items affecting retained earnings in Year 2 were net income and dividends declared and paid.
-Refer to Mary Kay Cosmetics.What is the amount paid for operating expenses during Year 2?

Differentiate between positive and normative economic statements.
Comprehend the concept of marginal analysis in economic decision-making.
Recognize the significance of the ceteris paribus assumption in economic theories.
Identify the characteristics of economic theories, including their predictive abilities and the role of information in decision-making.

Definitions:

Values

The importance, worth, or usefulness of something, often influencing individuals' choices and behaviors.

Sold

The past tense of sell, indicating the transfer of goods or services in exchange for money or other compensation.

Reservation Price

The maximum price that a buyer is willing to pay for a good or service, beyond which the buyer will choose not to purchase.

English Auction

A type of auction where participants bid openly against one another, with each bid higher than the previous bid, and the highest bidder wins.

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