use the following information to answer the question below. plano company 12/31/2024 account balances amount…

use the following information to answer the question below. plano company 12/31/2024 account balances amount sales revenue $760,000 interest revenue $64,000 gain on sale of investments $114,000 cost of goods sold $540,000 selling expense $146,000 interest expense $34,000 general and administrative expenses $108,000 plano had 50,000 shares of stock outstanding throughout the year. income tax expense has not yet been accrued. tax rate is 25%. required: prepare a single - step income statement with earnings per share disclosure. note: round earnings per share answer to 2 decimal places.
Answer
Explanation:
Step1: Calculate total revenues and gains
$760000 + 64000+114000=938000$
Step2: Calculate total expenses
$540000 + 146000+34000 + 108000=828000$
Step3: Calculate income before tax
$938000 - 828000=110000$
Step4: Calculate income tax expense
$110000\times0.25 = 27500$
Step5: Calculate net income
$110000-27500 = 82500$
Step6: Calculate earnings per share
$\frac{82500}{50000}=1.65$
Answer:
| PLANO COMPANY | |
|---|---|
| Income Statement | For the Year Ended December 31, 2024 |
| Revenues and gains: | |
| Sales revenue | $760,000$ |
| Interest revenue | $64,000$ |
| Gain on sale of investments | $114,000$ |
| Total revenues and gains | $938,000$ |
| Expenses: | |
| Cost of goods sold | $540,000$ |
| Selling expense | $146,000$ |
| Interest expense | $34,000$ |
| General and administrative expenses | $108,000$ |
| Total expenses | $828,000$ |
| Income before income tax | $110,000$ |
| Income tax expense | $27,500$ |
| Net income | $82,500$ |
| Earnings per share | $1.65$ |