Question

You are given the following information for Mobility Research, Inc. (MRI). Sales $200,000 Costs $105,000 SG&A...

You are given the following information for Mobility Research, Inc. (MRI).

Sales $200,000
Costs $105,000
SG&A $20,000
Interest $19,000
Dividend paid $7,000
Retained Earnings Added $19,000
Total Assets $85,000
Equity $45,000
Tax Rate 35%


  
                How much was the depreciation charge for MRI? (Hint: Prepare the income statement. You will have to work backwards to find the missing data.)

A.

$3,769

B.

$7,846

C.

$20,077

D.

$16,000

E.

$11,923

F.

$1,231

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Answer #1
Adjustment Particulars Amount in $
Retained earnings       19,000.00
Add   Dividend         7,000.00
Net profir after tax       26,000.00
Add   Tax       14,000.00 (40000-26000)
Net profir before tax       40,000.00 (26000/65%)
Add   Costs     105,000.00
Add   SG&A       20,000.00
Add   Interests       19,000.00
Add   depreciation       16,000.00 (200000-40000-105000-20000-19000)
Total Sales     200,000.00

So the correct answer is option D i.e. $16000

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