C. Reither Co. reports the following information for 2014: sales revenue $700,000; cost of goods sold $500,000; operating expenses $80,000; and an unrealized holding loss on available-for-sale securities for 2014 of $60,000. It declared and paid a cash dividend of $10,000 in 2014. C. Reither Co. has January 1, 2014, balances in common stock $350,000; accumulated other comprehensive income $80,000; and retained earnings $90,000. It issued no stock during 2014. Prepare a statement of stockholders' equity.

Explanation:

Statement of Share holder equity is given below

Balance on January 01, 2014

Equity / Common stock                    350000

Retained Earning                                90000

Accumulated other comprehensive    80000

income

unrealized holding loss on                     60000

available-for-sale securities for 2014

Sales Revenue                                    700000

Cost of goods sold                                500000

Operating Expense                                 80000

Net income = Sales Revenue - Cost of goods sold -   Operating Expense                    

Net income = 700000 - 500000 - 80000 = 120,000

Comprehensive income = Net income - unrealized holding loss on available-for-sale securities for 2014

Comprehensive income = 120000 - 60000 = 60000

Shareholder equity

Equity / Common stock                                      350000

Retained Earning                                                  90000

Comprehensive income                                      60000                              

Accumulated other comprehensive income     80000

Total Shareholders equity                                   580,000

in 2001, dell computer became the world’s largest personal computer vendor, continuing to

gain market share and post profits in an industry struggling with slumping sales and billions of

dollars in losses. dell sells 90% of its pcs directly to the final customer, largely bypassing the

reseller channel that accounts for most of the world’s pc sales. this direct customer relationship

is the key to dell’s business model, and provides distinct advantages over the indirect sales

model. dell’s direct relationship with the customer allows it to tailor its offerings to customer

needs, offer add-on products and services, and use the internet to offer a variety of customer

services. in addition, dell’s pcs are built to customers’ specifications upon receipt of an order,

giving dell additional advantages over indirect pc vendors who must try to forecast demand and

ship products based on those forecasts. dell’s direct sales and build-to-order model has achieved

superior performance in the pc industry in terms of inventory turnover, reduced overhead, cash

conversion, and return on investment (kraemer, et al., 2000).

explanation:

i think it is sales-oriented, but i am not sure