Question:

BizKid Company’s adjusted trial balance on August 31, 2005, its fiscal year-end, follows:

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BizKid Company’s adjusted trial balance on August 31, 2005, its fiscal year-end, follows:

Debit Credit

Merchandise inventory . . . . . . . . . . . . $ 31,000

Other (noninventory) assets . . . . . . . . 120,400

Total liabilities . . . . . . . . . . . . . . . . . . $ 35,000

N. Kidman, Capital . . . . . . . . . . . . . . . 101,650

N. Kidman, Withdrawals . . . . . . . . . . . 8,000

Sales . . . . . . . . . . . . . . . . . . . . . . . . . 212,000

Sales discounts . . . . . . . . . . . . . . . . . 3,250

Sales returns and allowances . . . . . . . 14,000

Cost of goods sold . . . . . . . . . . . . . . 82,600

Sales salaries expense . . . . . . . . . . . . 29,000

Rent expense—Selling space . . . . . . . 10,000

Store supplies expense . . . . . . . . . . . . 2,500

Advertising expense . . . . . . . . . . . . . . 18,000

Office salaries expense . . . . . . . . . . . . 26,500

Rent expense—Office space . . . . . . . 2,600

Office supplies expense . . . . . . . . . . . 800. . . . . . . . . . . . . . . . . . . . . . . .

Totals . . . . . . . . . . . . . . . . . . . . . . . . $348,650 $348,650

On August 31, 2004, merchandise inventory was $25,000. Supplementary records of erchandising activities for the year ended August 31, 2005, reveal the following itemized costs:

Invoice cost of merchandise purchases . . . . . . . $91,000

Purchase discounts received . . . . . . . . . . . . . . . 1,900

Purchase returns and allowances . . . . . . . . . . . . 4,400

Costs of transportation-in . . . . . . . . . . . . . . . . 3,900

Required

1. Compute the company’s net sales for the year.

2. Compute the company’s total cost of merchandise purchased for the year.

3. Prepare a multiple-step income statement that includes separate categories for selling expenses and for general and administrative expenses.

4. Prepare a single-step income statement that includes these expense categories: cost of goods sold, selling expenses, and general and administrative expenses.

I really need some help on this one!

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