会计学企业决策的基础(英文版)-comprehensive3答案

a.c.226,0002,500223,500100,575122,92588,0956,1004,1202,75090052020,4408,19012,250b.21,05012,2505,00028,300IncomebeforetaxDepreciationexpense:officeequipmentNetIncomeDividendedeclaredRetainedEarnings(December31,2009)IncometaxexpenseNetIncomeMcMinnRetail,INC,RetainedEarningsStatementinDecember31,2009RetainedEarnings(January2009)GrossProfitSalariesExpenseRentExpenseUtilitiesExpenseInsuranceExpenseOfficeSuppliesExpensePremiumonbondspayableMcMinnRetail,INC,BalanceSheetinDecember31,2009AccountsReceivableOfficeEquipmentSalestaxespayableMcMinnRetail,INC,IncomeStatementinDecember31,2009SalesSalesreturnsandallowanceNetSales:CostofgoodssoldAccountsPayableBondsPayableNotesPayableAccumulateddepreciation:officeequipmentPrepaidRentLandDeferredincometaxesTotalLiabilitiesStockholders'EquityPreferredStockAssetsTotalAssets:CashOfficeSuppliesMerchandiseInventoryLiabilitiesTotalliabilitiesandtotalstockholders'equityRetainedEarningsTotalstockholders'equityCommonstockAdditionalPaid-inCapital:commonstockTreasuryStock15,2002,60041,00012,00090017,5001,80037,500104,50012,75022,5002,5001,7503,2005,75048,4505,00018,0007,0002,25028,30056,050104,500PremiumonbondspayableMcMinnRetail,INC,BalanceSheetinDecember31,2009AccountsReceivableOfficeEquipmentSalestaxespayableAccountsPayableBondsPayableNotesPayableAccumulateddepreciation:officeequipmentPrepaidRentLandDeferredincometaxesTotalLiabilitiesStockholders'EquityPreferredStockAssetsTotalAssets:CashOfficeSuppliesMerchandiseInventoryLiabilitiesTotalliabilitiesandtotalstockholders'equityRetainedEarningsTotalstockholders'equityCommonstockAdditionalPaid-inCapital:commonstockTreasuryStock