current attempt in progress the following information is available for elwes company for the year - ended…

current attempt in progress the following information is available for elwes company for the year - ended december 31, 2021: accounts payable $3,800 accumulated depreciation - equipment 4,000 common stock 5,000 retained earnings 4,200 intangible assets 2,900 notes payable (due in 5 years) 5,000 accounts receivable 1,500 cash 2,600 short - term investments 1,000 equipment 8,800 long - term investments 5,700 use the above information to prepare a classified balance sheet for the year ended december 31, 2021. (list current assets in order of liquidity.) elwes company balance sheet for the year ended december 31, 2021 assets current assets
Answer
Explanation:
Step1: Identify current assets
Current assets are assets expected to be converted to cash, sold, or consumed within one - year or the operating cycle. Here, current assets are accounts receivable ($1,500), cash ($2,800), short - term investments ($1,000).
Step2: Calculate total current assets
Add up the current assets: $1500 + 2800+1000=$5300$.
Step3: Identify non - current assets
Non - current assets are equipment ($8,800 less accumulated depreciation of $4,000, so net equipment is $8800 - 4000=$4800$), intangible assets ($2,900), long - term investments ($5,700).
Step4: Calculate total non - current assets
$4800+2900 + 5700=$13400$.
Step5: Calculate total assets
Total assets = Total current assets+Total non - current assets. So, $5300+13400=$18700$.
Step6: Identify current liabilities
Accounts payable ($3,800) is a current liability.
Step7: Identify long - term liabilities
Notes payable (due in 5 years) ($5,000) is a long - term liability.
Step8: Calculate total liabilities
Total liabilities=Current liabilities + Long - term liabilities. So, $3800+5000=$8800$.
Step9: Calculate shareholders' equity
Shareholders' equity = Common stock ($5,000)+Retained earnings ($4,200)=$9200$.
Step10: Verify accounting equation
Total liabilities+Shareholders' equity = $8800 + 9200=$18000$. (There may be a rounding or calculation error in the problem setup as assets should equal liabilities + shareholders' equity exactly in a proper balance sheet, but we will present the components as calculated).
Answer:
| Assets | Amount | Liabilities and Shareholders' Equity | Amount |
|---|---|---|---|
| Current Assets: | Current Liabilities: | ||
| Accounts Receivable | $1,500 | Accounts Payable | $3,800 |
| Cash | $2,800 | ||
| Short - term Investments | $1,000 | Long - term Liabilities: | |
| Total Current Assets | $5,300 | Notes Payable (due in 5 years) | $5,000 |
| Non - current Assets: | Shareholders' Equity: | ||
| Net Equipment ($8,800 - $4,000) | $4,800 | Common Stock | $5,000 |
| Intangible Assets | $2,900 | Retained Earnings | $4,200 |
| Long - term Investments | $5,700 | Total Shareholders' Equity | $9,200 |
| Total Non - current Assets | $13,400 | ||
| Total Assets | $18,700 | Total Liabilities and Shareholders' Equity | $18,000 |