ACC 556 ASSIST Invent Yourself/acc556assist.com ACC 556 ASSIST Invent Yourself/acc556assist.com | Page 63

The revenue recognition principle dictates that revenue be recognized i n the accounting period in which the performance obligation is satisfie d.
· Question 22 Lankston Company began the year by issuing $ 90,000 of common stoc k for cash. The company recorded revenues of $ 825,000, expenses of $ 720,000, and paid dividends of $ 45,000. What was Lankston‘ s net income for the ye ar?
· Question 23 The multiplestep income statement is considered more useful than the singlestep income statement because it highlights the components of net inco me.
· Question 24 Use the following data to calculate the current ratio. Carne Auto Supplies Balance Sheet December 31, 2014
Cash
$
35,000
Accounts payable
$ 65,000 Accounts receivable
50,000
Salaries and wages pa
yable
10,000
Inventory
70,000
Mortgage payable
90,000 Prepaid insurance
40,000
Total liabilities
$ 165,000 Stock investments
80,000
Land
95,000