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Soal 1

Cost of good sold $ 600


Inventory $ 600
(15.000 - 14.400)
Sales Revenue $ 144.000
Income Summary $ 144.000
Income Summary $ 122.900
Sales return and discount $ 2.300
Sales discount $ 1.600
Cost of good sold $ 80.000
Operating Expenses $ 39.000
Income summary $ 21.100
Retained earnings $ 21.100

Aldo Company
Income Statement
For the year ended December 31, 2021
Soal 2
A&B Sales $ 410.000
Sales Revenue
Less: sales returns and allowence $ 13.000
Sales discount $ 8.000 $ 21.000
Net sales $ 389.000
Cost of good sold $ 232.000
Gross Profit $ 157.000
Operating Expenses
Salaries and wages Exp $ 63.000
Rent exp $ 30.000
Freight out $ 7.000
Insurance Exp $ 12.000
Total Operating Exp $ 112.000
Income From Operating $ 45.000

Soal 3 1. Income from operting


2. Net Income
3. Sales - Sales Revenue = net sales
4. Income from operation + Interest exp = Net Income
5. Net Sales - Cost of good sold = Gross Profit

Soal 4 Sales $ 660.000


Sales revenue
Less: Sales returns and allowance $ 20.000
Sales Discount $ 7.000 $ 27.000
Net sales $ 633.000
Cost Of good sold $ 436.000
Gross Profit $ 197.000
Operating Expenses
Store salaries Expenses $ 55.000
Utilities Expenses $ 28.000
Advertising Expenses $ 15.000
Depretiation Expenses $ 7.000
Freight Out $ 2.000
Total operating expenses $ 107.000
Income from operations $ 90.000
Other Income and Expenses
Interest Revenue $ 30.000
$ 30.000
Interest Expenses $ 18.000
Net Income $ 108.000

Bella Company
Income Statement
For the year Ended December 31, 2021
Soal 5 Sales $ 350.000
Sales Revenue
Less: Sales returns and allowance $ 15.000
Sales Discount -
Net Sales $ 335.000
Cost of good sold $ 245.000
Gross Profit $ 90.000
Operting Expenses
Selling Expenses $ 50.000
Income from operating Expenses $ 40.000
Other Operating Expenses
Administrative Expenses $ 30.000
Net Income $ 10.000

Soal 6 Alma Company


Income Statement
For the year Ended December 31, 2021

Net sales $ 1.350.000


Cost of good sold $ 740.000
Gross profit $ 610.000
Income From Operating Expenses $ 279.000
Total Income Operating Exp $ 331.000
Other Income And Expenses
Dividen Revenue $ 38.000
$ 369.000
Interest expenses $ 58.000
Loss from employee strike $ 233.000 $ 291.000
Net Income $ 78.000

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