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1. Prepare the journal entries to record income tax expense, deferred income taxes, and income taxes payable for 2020 and 2021. Assume taxable income was $1,063,000 in 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)
2. Prepare the income tax expense section of the income statement for 2020, beginning with “Income before income taxes.” (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)
In: Accounting
Rhodes Corporation’s financial statements are shown below.
Rhodes Corporation: Income Statements for Year Ending
December 31
(Millions of Dollars)
| 2020 | 2019 | ||||
| Sales | $ | 12,000 | $ | 11,000 | |
| Operating costs excluding depreciation | 10,570 | 9,716 | |||
| Depreciation and amortization | 390 | 360 | |||
| Earnings before interest and taxes | $ | 1,040 | $ | 924 | |
| Less interest | 240 | 200 | |||
| Pre-tax income | $ | 800 | $ | 724 | |
| Taxes (25%) | 200 | 181 | |||
| Net income available to common stockholders | $ | 600 | $ | 543 | |
| Common dividends | $ | 201 | $ | 200 | |
Rhodes Corporation: Balance Sheets as of December 31 (Millions of Dollars)
| 2020 | 2019 | ||||
| Assets | |||||
| Cash | $ | 450 | $ | 400 | |
| Short-term investments | 130 | 100 | |||
| Accounts receivable | 2,750 | 2,500 | |||
| Inventories | 1,750 | 1,600 | |||
| Total current assets | $ | 5,080 | $ | 4,600 | |
| Net plant and equipment | 3,650 | 3,500 | |||
| Total assets | $ | 8,730 | $ | 8,100 | |
| Liabilities and Equity | |||||
| Accounts payable | $ | 900 | $ | 800 | |
| Accruals | 450 | 400 | |||
| Notes payable | 344 | 200 | |||
| Total current liabilities | $ | 1,694 | $ | 1,400 | |
| Long-term debt | 900 | 800 | |||
| Total liabilities | $ | 2,594 | 2,200 | ||
| Common stock | 4,937 | 5,100 | |||
| Retained earnings | 1,199 | 800 | |||
| Total common equity | $ | 6,136 | $ | 5,900 | |
| Total liabilities and equity | $ | 8,730 | $ | 8,100 | |
Suppose the federal-plus-state tax corporate tax is 25%. Answer the following questions.
$ million
2020: $ million
2019: $ million
2020: $ million
2019: $ million
$ million
%
| After-tax interest payment | $ million |
| Reduction (increase) in debt | $ million |
| Payment of dividends | $ million |
| Repurchase (Issue) stock | $ million |
| Purchase (Sale) of short-term investments | $ million |
In: Finance
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Free Cash Flows Rhodes Corporation’s financial statements are shown below. Rhodes Corporation: Income Statements for Year Ending
December 31
Rhodes Corporation: Balance Sheets as of December 31 (Millions of Dollars)
Suppose the federal-plus-state tax corporate tax is 25%. Answer the following questions.
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In: Finance
Free Cash Flows
Rhodes Corporation’s financial statements are shown below.
Rhodes Corporation: Income Statements for Year Ending
December 31
(Millions of Dollars)
| 2020 | 2019 | ||||
| Sales | $ | 13,000 | $ | 11,000 | |
| Operating costs excluding depreciation | 11,600 | 9,730 | |||
| Depreciation and amortization | 340 | 330 | |||
| Earnings before interest and taxes | $ | 1,060 | $ | 940 | |
| Less interest | 140 | 100 | |||
| Pre-tax income | $ | 920 | $ | 840 | |
| Taxes (25%) | 230 | 210 | |||
| Net income available to common stockholders | $ | 690 | $ | 630 | |
| Common dividends | $ | 205 | $ | 200 | |
Rhodes Corporation: Balance Sheets as of December 31 (Millions of Dollars)
| 2020 | 2019 | ||||
| Assets | |||||
| Cash | $ | 650 | $ | 600 | |
| Short-term investments | 220 | 200 | |||
| Accounts receivable | 2,750 | 2,500 | |||
| Inventories | 1,650 | 1,500 | |||
| Total current assets | $ | 5,270 | $ | 4,800 | |
| Net plant and equipment | 3,750 | 3,500 | |||
| Total assets | $ | 9,020 | $ | 8,300 | |
| Liabilities and Equity | |||||
| Accounts payable | $ | 1,300 | $ | 1,200 | |
| Accruals | 650 | 600 | |||
| Notes payable | 368 | 200 | |||
| Total current liabilities | $ | 2,318 | $ | 2,000 | |
| Long-term debt | 1,300 | 1,200 | |||
| Total liabilities | $ | 3,618 | 3,200 | ||
| Common stock | 3,917 | 4,100 | |||
| Retained earnings | 1,485 | 1,000 | |||
| Total common equity | $ | 5,402 | $ | 5,100 | |
| Total liabilities and equity | $ | 9,020 | $ | 8,300 | |
Suppose the federal-plus-state tax corporate tax is 25%. Answer the following questions.
$ million
2020: $ million
2019: $ million
2020: $ million
2019: $ million
$ million
%
| After-tax interest payment | $ million |
| Reduction (increase) in debt | $ million |
| Payment of dividends | $ million |
| Repurchase (Issue) stock | $ million |
| Purchase (Sale) of short-term investments | $ million |
In: Accounting
Free Cash Flows
Rhodes Corporation’s financial statements are shown below.
Rhodes Corporation: Income Statements for Year Ending
December 31
(Millions of Dollars)
| 2020 | 2019 | ||||
| Sales | $ | 12,000 | $ | 10,000 | |
| Operating costs excluding depreciation | 10,524 | 8,658 | |||
| Depreciation and amortization | 400 | 370 | |||
| Earnings before interest and taxes | $ | 1,076 | $ | 972 | |
| Less interest | 120 | 100 | |||
| Pre-tax income | $ | 956 | $ | 872 | |
| Taxes (25%) | 239 | 218 | |||
| Net income available to common stockholders | $ | 717 | $ | 654 | |
| Common dividends | $ | 203 | $ | 200 | |
Rhodes Corporation: Balance Sheets as of December 31 (Millions of Dollars)
| 2020 | 2019 | ||||
| Assets | |||||
| Cash | $ | 650 | $ | 600 | |
| Short-term investments | 110 | 100 | |||
| Accounts receivable | 2,750 | 2,500 | |||
| Inventories | 1,250 | 1,200 | |||
| Total current assets | $ | 4,760 | $ | 4,400 | |
| Net plant and equipment | 3,850 | 3,500 | |||
| Total assets | $ | 8,610 | $ | 7,900 | |
| Liabilities and Equity | |||||
| Accounts payable | $ | 1,300 | $ | 1,200 | |
| Accruals | 650 | 600 | |||
| Notes payable | 172 | 100 | |||
| Total current liabilities | $ | 2,122 | $ | 1,900 | |
| Long-term debt | 1,300 | 1,200 | |||
| Total liabilities | $ | 3,422 | 3,100 | ||
| Common stock | 3,874 | 4,000 | |||
| Retained earnings | 1,314 | 800 | |||
| Total common equity | $ | 5,188 | $ | 4,800 | |
| Total liabilities and equity | $ | 8,610 | $ | 7,900 | |
Suppose the federal-plus-state tax corporate tax is 25%. Answer the following questions.
$ million
2020: $ million
2019: $ million
2020: $ million
2019: $ million
$ million
%
| After-tax interest payment | $ million |
| Reduction (increase) in debt | $ million |
| Payment of dividends | $ million |
| Repurchase (Issue) stock | $ million |
| Purchase (Sale) of short-term investments | $ million |
In: Finance
Free Cash Flows
Rhodes Corporation’s financial statements are shown below.
Rhodes Corporation: Income Statements for Year Ending
December 31
(Millions of Dollars)
| 2020 | 2019 | ||||
| Sales | $ | 11,000 | $ | 10,000 | |
| Operating costs excluding depreciation | 9,618 | 8,742 | |||
| Depreciation and amortization | 350 | 330 | |||
| Earnings before interest and taxes | $ | 1,032 | $ | 928 | |
| Less interest | 240 | 200 | |||
| Pre-tax income | $ | 792 | $ | 728 | |
| Taxes (25%) | 198 | 182 | |||
| Net income available to common stockholders | $ | 594 | $ | 546 | |
| Common dividends | $ | 205 | $ | 200 | |
Rhodes Corporation: Balance Sheets as of December 31 (Millions of Dollars)
| 2020 | 2019 | ||||
| Assets | |||||
| Cash | $ | 550 | $ | 500 | |
| Short-term investments | 120 | 100 | |||
| Accounts receivable | 2,750 | 2,500 | |||
| Inventories | 1,650 | 1,600 | |||
| Total current assets | $ | 5,070 | $ | 4,700 | |
| Net plant and equipment | 3,750 | 3,500 | |||
| Total assets | $ | 8,820 | $ | 8,200 | |
| Liabilities and Equity | |||||
| Accounts payable | $ | 1,100 | $ | 1,000 | |
| Accruals | 550 | 500 | |||
| Notes payable | 186 | 100 | |||
| Total current liabilities | $ | 1,836 | $ | 1,600 | |
| Long-term debt | 1,100 | 1,000 | |||
| Total liabilities | $ | 2,936 | 2,600 | ||
| Common stock | 4,195 | 4,300 | |||
| Retained earnings | 1,689 | 1,300 | |||
| Total common equity | $ | 5,884 | $ | 5,600 | |
| Total liabilities and equity | $ | 8,820 | $ | 8,200 | |
Suppose the federal-plus-state tax corporate tax is 25%. Answer the following questions.
$ million
2020: $ million
2019: $ million
2020: $ million
2019: $ million
$ million
%
| After-tax interest payment | $ million |
| Reduction (increase) in debt | $ million |
| Payment of dividends | $ million |
| Repurchase (Issue) stock | $ million |
| Purchase (Sale) of short-term investments | $ million |
In: Finance
Free Cash Flows
Rhodes Corporation’s financial statements are shown below.
Rhodes Corporation: Income Statements for Year Ending
December 31
(Millions of Dollars)
| 2020 | 2019 | ||||
| Sales | $ | 11,000 | $ | 10,000 | |
| Operating costs excluding depreciation | 9,550 | 8,718 | |||
| Depreciation and amortization | 390 | 350 | |||
| Earnings before interest and taxes | $ | 1,060 | $ | 932 | |
| Less interest | 220 | 200 | |||
| Pre-tax income | $ | 840 | $ | 732 | |
| Taxes (25%) | 210 | 183 | |||
| Net income available to common stockholders | $ | 630 | $ | 549 | |
| Common dividends | $ | 203 | $ | 200 | |
Rhodes Corporation: Balance Sheets as of December 31 (Millions of Dollars)
| 2020 | 2019 | ||||
| Assets | |||||
| Cash | $ | 450 | $ | 400 | |
| Short-term investments | 110 | 100 | |||
| Accounts receivable | 2,750 | 2,500 | |||
| Inventories | 1,450 | 1,300 | |||
| Total current assets | $ | 4,760 | $ | 4,300 | |
| Net plant and equipment | 3,650 | 3,500 | |||
| Total assets | $ | 8,410 | $ | 7,800 | |
| Liabilities and Equity | |||||
| Accounts payable | $ | 900 | $ | 800 | |
| Accruals | 450 | 400 | |||
| Notes payable | 380 | 200 | |||
| Total current liabilities | $ | 1,730 | $ | 1,400 | |
| Long-term debt | 900 | 800 | |||
| Total liabilities | $ | 2,630 | 2,200 | ||
| Common stock | 4,653 | 4,900 | |||
| Retained earnings | 1,127 | 700 | |||
| Total common equity | $ | 5,780 | $ | 5,600 | |
| Total liabilities and equity | $ | 8,410 | $ | 7,800 | |
Suppose the federal-plus-state tax corporate tax is 25%. Answer the following questions.
$ million
2020: $ million
2019: $ million
2020: $ million
2019: $ million
$ million
%
| After-tax interest payment | $ million |
| Reduction (increase) in debt | $ million |
| Payment of dividends | $ million |
| Repurchase (Issue) stock | $ million |
| Purchase (Sale) of short-term investments | $ million |
In: Finance
Free Cash Flows
Rhodes Corporation’s financial statements are shown below.
Rhodes Corporation: Income Statements for Year Ending
December 31
(Millions of Dollars)
|
2020 |
2019 |
||||
|
Sales |
$ |
12,000 |
$ |
10,000 |
|
|
Operating costs excluding depreciation |
10,642 |
8,734 |
|||
|
Depreciation and amortization |
390 |
350 |
|||
|
Earnings before interest and taxes |
$ |
968 |
$ |
916 |
|
|
Less interest |
240 |
200 |
|||
|
Pre-tax income |
$ |
728 |
$ |
716 |
|
|
Taxes (25%) |
182 |
179 |
|||
|
Net income available to common stockholders |
$ |
546 |
$ |
537 |
|
|
Common dividends |
$ |
204 |
$ |
200 |
|
Rhodes Corporation: Balance Sheets as of December 31 (Millions of Dollars)
|
2020 |
2019 |
||||
|
Assets |
|||||
|
Cash |
$ |
550 |
$ |
500 |
|
|
Short-term investments |
220 |
200 |
|||
|
Accounts receivable |
2,750 |
2,500 |
|||
|
Inventories |
1,850 |
1,700 |
|||
|
Total current assets |
$ |
5,370 |
$ |
4,900 |
|
|
Net plant and equipment |
3,650 |
3,500 |
|||
|
Total assets |
$ |
9,020 |
$ |
8,400 |
|
|
Liabilities and Equity |
|||||
|
Accounts payable |
$ |
1,100 |
$ |
1,000 |
|
|
Accruals |
550 |
500 |
|||
|
Notes payable |
384 |
200 |
|||
|
Total current liabilities |
$ |
2,034 |
$ |
1,700 |
|
|
Long-term debt |
1,100 |
1,000 |
|||
|
Total liabilities |
$ |
3,134 |
2,700 |
||
|
Common stock |
4,344 |
4,500 |
|||
|
Retained earnings |
1,542 |
1,200 |
|||
|
Total common equity |
$ |
5,886 |
$ |
5,700 |
|
|
Total liabilities and equity |
$ |
9,020 |
$ |
8,400 |
|
Suppose the federal-plus-state tax corporate tax is 25%. Answer the following questions.
$ million
2020: $ million
2019: $ million
2020: $ million
2019: $ million
$ million
%
|
After-tax interest payment |
$ million |
|
Reduction (increase) in debt |
$ million |
|
Payment of dividends |
$ million |
|
Repurchase (Issue) stock |
$ million |
|
Purchase (Sale) of short-term investments |
$ million |
In: Accounting
Free Cash Flows
Rhodes Corporation’s financial statements are shown below.
Rhodes Corporation: Income Statements for Year Ending
December 31
(Millions of Dollars)
| 2020 | 2019 | ||||
| Sales | $ | 12,000 | $ | 11,000 | |
| Operating costs excluding depreciation | 10,550 | 9,674 | |||
| Depreciation and amortization | 370 | 330 | |||
| Earnings before interest and taxes | $ | 1,080 | $ | 996 | |
| Less interest | 120 | 100 | |||
| Pre-tax income | $ | 960 | $ | 896 | |
| Taxes (25%) | 240 | 224 | |||
| Net income available to common stockholders | $ | 720 | $ | 672 | |
| Common dividends | $ | 205 | $ | 200 | |
Rhodes Corporation: Balance Sheets as of December 31 (Millions of Dollars)
| 2020 | 2019 | ||||
| Assets | |||||
| Cash | $ | 550 | $ | 500 | |
| Short-term investments | 210 | 200 | |||
| Accounts receivable | 2,750 | 2,500 | |||
| Inventories | 1,550 | 1,400 | |||
| Total current assets | $ | 5,060 | $ | 4,600 | |
| Net plant and equipment | 3,750 | 3,500 | |||
| Total assets | $ | 8,810 | $ | 8,100 | |
| Liabilities and Equity | |||||
| Accounts payable | $ | 1,100 | $ | 1,000 | |
| Accruals | 550 | 500 | |||
| Notes payable | 348 | 200 | |||
| Total current liabilities | $ | 1,998 | $ | 1,700 | |
| Long-term debt | 1,100 | 1,000 | |||
| Total liabilities | $ | 3,098 | 2,700 | ||
| Common stock | 4,097 | 4,300 | |||
| Retained earnings | 1,615 | 1,100 | |||
| Total common equity | $ | 5,712 | $ | 5,400 | |
| Total liabilities and equity | $ | 8,810 | $ | 8,100 | |
Suppose the federal-plus-state tax corporate tax is 25%. Answer the following questions.
$ million
2020: $ million
2019: $ million
2020: $ million
2019: $ million
$ million
%
| After-tax interest payment | $ million |
| Reduction (increase) in debt | $ million |
| Payment of dividends | $ million |
| Repurchase (Issue) stock | $ million |
| Purchase (Sale) of short-term investments | $ million |
In: Accounting
Lui Company's 2010 income statement reported total sales revenue of $350,000. The 2009-2010 comparative balance sheets showed that accounts receivable increased by $20,000. The 2010 "cash receipts from customers" would be: (2 points) a. $270,000 b. $250,000 c. $330,000 d. $40,000
In: Finance