Minor, Inc., had revenue of $572,000 and expenses (other than income taxes) of $282,000 for thecurrent year. The company is subject to a 35 percent income tax rate. In addition, available-for-saleinvestments, which were purchased for $17,500 early in the year, had a market value at the end ofthe year of $19,200.a. Determine the amount of Minor’s net income for the year.b. Determine the amount of Minor’s comprehensive income for the year.c. How would your answers to parts a and b differ if the market value of Minor’s investments atthe end of the year had been $14,200?

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Minor, Inc., had revenue of $572,000 and expenses (other than income taxes) of $282,000 for the
current year. The company is subject to a 35 percent income tax rate. In addition, available-for-sale
investments, which were purchased for $17,500 early in the year, had a market value at the end of
the year of $19,200.
a. Determine the amount of Minor’s net income for the year.
b. Determine the amount of Minor’s comprehensive income for the year.
c. How would your answers to parts a and b differ if the market value of Minor’s investments at
the end of the year had been $14,200?

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