The records of Bentler Shoppers, Inc. for December 2018 shows the following information: Sales $2,050,000
Selling and administrative expenses 250,000
Direct materials purchases 205,000
Direct labor 298,000
Factory overhead 350,000
Direct materials, December 1 50,000
Work-in-process, December 1 85,000
Finished goods, December 1 64,000
Direct materials, December 31 41,000
Work-in-process, December 31 72,000
Finished goods, December 31 55,000
The net income for the month of December is:.

The net income for the month of December is: $916,000.

Explanation:

First Prepare a Manufacturing Schedule as follows :

Note : this gives us cost of goods manufactured

                                                                                         $

Direct Materials ( 50,000 + 205,000 - 41,000)       214,000

Direct labor                                                               298,000

Factory overhead                                                     350,000

Add Opening Work-in-process Inventory                 85,000

Less Closing Work-in-process Inventory                (72,000)

Cost of goods manufactured                                   875,000

Then Prepare a Finished Goods Account as follows :

Note : This gives us the cost of goods sold

Finished Goods T - Account

                                                                                               $

Debit :

Opening Balance                                                               64,000

Transfer from Manufacturing Account                           875,000

Totals                                                                                939,000

Credit:

Ending Balance                                                                 55,000

Transferred to Trading Account (Balancing figure)      884,000

Totals                                                                               939,000

Lastly, Prepare the Income Statement for the Year Ended December 2018.

Note : This gives us the required Net Income

Income Statement for the Year Ended December 2018

Sales                                                                         $2,050,000

Less Cost of Goods Sold                                          ($884,000)

Gross Profit                                                                $1,166,000

Less Expenses :

Selling and administrative expenses                       ($250,000)

Net Income/ (Loss)                                                      $916,000

among other factors, composers started writing dynamic markings in their scores because "new instruments allowed for more dynamic ranges and contrast."

dynamics allude to the loudness or softness of music. dynamics offer an approach to demonstrate articulation in sheet music. they to drive the enthusiastic substance of music through volume and force. maybe you could alter both the volume and the shading profundity on your screen at the same time. we can likewise think about the force side of elements as the quality of a note. a few notes are intended to be played delicately and gently, while others are intended to be played all the more firmly.  

some dynamics markings have a letter 'm,' which remains for mezzo, signifying 'medium.' so a mezzo piano unique stamping resembles this (mp) and intends to play medium calm, while a mezzo specialty dynamic resembles this (mf) and intends to play medium loud.