Question 10BE

Question

Using the information from BE4-9, prepare a retained earnings statement for the year ended December 31, 2017. Assume an error was discovered: land costing $80,000 (net of tax) was charged to maintenance and repairs expense in 2014.

Step-by-Step Solution

Verified
Answer

The Retained Earnings Statement shows a balance of $2,080,000 as of December 31, 2017.

1Meaning of Retained Earnings Statement

Retained earnings statement refers to a financial statement that explains the change in the amount of retained earnings for a specific period.

2Preparation of retained earnings statement for the year ended December 31, 2017.
          Retained Earnings Statement
     For the Year Ended December 31, 2017

Retained Earnings on January 1, 2017

$675,000

Correction for overstatement of expenses

$80,000

Retained Earnings on January 1 after adjustment

$755,000

Add: Net Income

$1,400,000

Less: Cash Dividends

($75,000)

Retained Earnings balance on December 31,2017

$2,080,000