The accounting records of Nikola's Delivery Service show the following assets and liabilities as of the end of 2021 and 2022: Account N ame Cash Accounts Receivable Office Supplies Computer Equipment Delivery Equipment Land Accounts Payable Loan Payable 2022 $ 20,000 60,000 25,000 120,000 61,000 650,000 30,000 520,000 2021 $ 28,000 50,000 20,000 120,000 61,000 10,000 The owner bought land for his equipment for $650,000. The business paid $130,000 cash and has a bank loan for the balance. Mr. Nikola Nowak had to invest an additional $50,000 to help pay the $130,000. The company earned a net income during 2022, which allowed Mr. Nowak to withdraw $24,000 for the year from the business for personal use. Prepare balance sheets for the business as of December 31, 2021 and 2022. How much net income was earned in 2022? Show your calculations. (Hint: Assets increased from $279,000 to $936,000 from 2021 to 2022.)

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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The accounting records of Nikola's Delivery Service show the following assets and liabilities as of the end of 2021 and 2022: Account N ame Cash Accounts Receivable Office Supplies Computer Equipment Delivery Equipment Land Accounts Payable Loan Payable 2022 $ 20,000 60,000 25,000 120,000 61,000 650,000 30,000 520,000 2021 $ 28,000 50,000 20,000 120,000 61,000 10,000 The owner bought land for his equipment for $650,000. The business paid $130,000 cash and has a bank loan for the balance. Mr. Nikola Nowak had to invest an additional $50,000 to help pay the $130,000. The company earned a net income during 2022, which allowed Mr. Nowak to withdraw $24,000 for the year from the business for personal use. Prepare balance sheets for the business as of December 31, 2021 and 2022. How much net income was earned in 2022? Show your calculations. (Hint: Assets increased from $279,000 to $936,000 from 2021 to 2022.)
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