More accouting question...working captiol etc?


Question:
18.Katie’s Caramel and Candy Apples began operations on 1/1/05 and had the following transactions occur during 2005:

•Stock was issued for $15,000 cash.
•Supplies worth $12,000 were purchased with cash, by year-end only $3,000 of the supplies were available to be used in 2006. (9000 used during year)
•Sold $20,000 worth of coated apples; all collected in cash.

Based on the above information for Katie, what was stockholders’ equity at the end of 2005?

A.$15,000
B.$29,000
C.$26,000 <--- answer
D.$35,000
E.$23,000


1




19.Little Blue had the following account balances at 12/31/05 (This is a complete list):

Cash50,000
A/R20,000
Inventory35,000
Building & Equipment 105,000

A/P30,000
N/P-long term60,000
Con Cap80,000
R/E30,000

What is the working capital at 12/31/05?

A. $20,000
B. $15,000
C. $45,000
D. $75,000
Answer is 45,000

Answer:
18. 15k in Cash - 12k paid for supplies + 20k cash for sold items + 3k remaining inventory = 26k

19. Cash (50k) + AR (20k) + Inventory (35k) - AP (30k) = 75k Shouldn't that be the answer?

(it's possible not to include inventory in that calculation, however, that still doesn't come up w/ an answer of 45k)

Last one:

75k income - 35k in expenses = 40k net income.
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