l*****a
发帖数: 67 | 1 一点头绪都没有。谢谢解答。
SW Inc., reported the following asset and liability balances at the end of
19A and 19B:
19A 19B
Total Assets……………………………… $80,000 $110,000
Total Liabilities………………………….50,000 40,000
Cash……………………………………… 22,000 32,000
During 19B, cash dividends of $5,000 were declared and paid. Additional
capital stock was issued for $15,000. Therefore, the net income (or net loss
) for 19B was ？
a. $45,000.
b. $40,0 | m********y
发帖数: 1867 | 2 D?
Equity in 19A = 80,000-50,000=30,000
Equity in 19B = 110,000-40,000=70,000
Change of Equity in 19B = 70,000-30,000=40,000=net income of current year+
additional stock issuance-dividend declared | l*****a
发帖数: 67 | |
|
