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A company and  B  company both began their operation on january 2.2005

Both companies experienced exactly the same reality during 2005; they

purchased exactly the same number of units of merchandise inventory during the year

at exactly the same cost, and they sold exactly the same number of inventory units

at exactly the same selling price during the year. theyalso purchased exactly the same type and amount of property , plant, and equipment and paid exactly the same amount for those purchases.At the end of 2005, the two companies prepaed income statements for the year.

A reported net income of $92,000 and B reported net income of $55.000

 

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