ALL-INCLUSIVE


ZIPPY COMPANY 
Combined Statement of 
Income and Retained Earnings
For The Year Ended December 31, 20X1
CURRENT OPERATING PERFORMANCE


ZIPPY COMPANY 
Combined Statement of 
Income and Retained Earnings
For the Year Ended December 31, 20X1

Sales $400,000  Sales $400,000 
Cost of Sales (240,000) Cost of Sales (240,000)
Gross Margin 160,000  Gross Margin 160,000 
Operating Expenses   (50,000) Operating Expenses  (50,000)
Operating Income  110,000  Net Income 110,000 
Extraordinary Item  (100,000) Retained Earnings, Beginning  50,000 
Net Income  $ 10,000  Less: Extraordinary Item (100,000)
Retained Earnings, Beginning 50,000  Retained Earnings,Ending  $ 60,000
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Retained Earnings,Ending  $ 60,000
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