Jawaban PR Pertemuan 4

Ex.
43
a.
b.
c.
d.
Asset: 1, 4, 5, 6, 10
Liability: 9, 12
Revenue: 2, 7
Expense: 3, 8, 11
Ex. 45
ITHACA SERVICES CO.
Work Sheet
For the Year Ended January 31, 2006
Trial Balance
Account Title
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Dr.
Cash
8
Accounts Receivable
50
Supplies
8
Prepaid Insurance
12
Land
50
Equipment
32
Accum. Depr.Equip.
Accounts Payable
Wages Payable
Terry Dagley, Capital
Terry Dagley, Drawing
8
Fees Earned
Wages Expense
16
Rent Expense
8
Insurance Expense
0
Utilities Expense
6
Depreciation Expense
0
Supplies Expense
0
Miscellaneous Expense
2
Totals
200
Cr.
(a)
Adjustments
Adjusted
Trial Balance
Dr.
Cr.
Dr.
5
6
8
57
3
6
50
32
7
(b)
(c)
2
26
0
112
(d)
60
(a)
(e)
5
1
Cr.
1
2
3
4
5
6
7
26
1
112
10
67
12
8
(e)
(c)
(d)
(b)
200
6
5
5
24
24 213
Ex. 46
17
8
6
6
5
5
2
213
8
9
11
13
14
15
16
17
18
19
20
ITHACA SERVICES CO.

Work Sheet
For the Year Ended January 31, 2006
Adjusted
Trial Balance
Account Title
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
Dr.
Cash
8
Accounts Receivable
57
Supplies
3
Prepaid Insurance
6
Land
50
Equipment
32
Accum. Depr.Equip.
Accounts Payable
Wages Payable
Terry Dagley, Capital
Terry Dagley, Drawing
8
Fees Earned
Wages Expense
17
Rent Expense
8
Insurance Expense
6
Utilities Expense
6
5
Supplies Expense
5
2
Totals
213
Net income (loss)
22
Cr.
Income
Statement
Dr.
Cr.
Balance
Sheet
Dr.
Cr.
8
57
3
6
50
32
7
26
1
112
1
2
3
4
5
6
7
26
1
112
8
67
213
8
9
10
11
67
17
8
6
6
5
5
2
49
18
67
12
13
14
15
16
17
18
19
67
164
67
164
Ex. 411
SIROCCO SERVICES CO.
146
1821
164
20
22
Income Statement
For the Year Ended March 31, 2006
Service revenue...................................................................
Operating expenses:
Wages expense............................................................
Rent expense................................................................
Utilities expense...........................................................
Depreciation expense..................................................
Insurance expense.......................................................
Supplies expense.........................................................
Miscellaneous expense...............................................
Total operating expenses........................................
Net loss.................................................................................
Ex. 425
$103,850
$56,800
21,270
11,500
8,000
4,100
3,100
2,250
107,020
$ (3,170)
RHOMBIC REPAIRS CO.

Post-Closing Trial Balance
March 31, 2006
Cash......................................................................................
Accounts Receivable..........................................................
Supplies................................................................................
Equipment............................................................................
Accumulated DepreciationEquipment...........................
Accounts Payable................................................................
Salaries Payable..................................................................
Unearned Rent.....................................................................
Angie Hammill, Capital........................................................
9,225
33,300
1,980
63,000
107,505
PROBLEMS
Prob. 41A
5
19,980
11,250
2,700
5,400
68,175
107,505
1.
DYNAMITE LAUNDRY
Work Sheet
For the Year Ended July 31, 2006
Account Title
1
2
3
4
5
6
7
8
9
10
11
12
13
Cash.................................
Laundry Supplies...........
Prepaid Insurance..........
Laundry Equipment.......
Accum. Depreciation.....
Accounts Payable..........
David Duffy, Capital.......
David Duffy, Drawing.....
Laundry Revenue...........
Wages Expense..............
Rent Expense.................
Utilities Expense.............
Misc. Expense.................
14
15
16
17
18
Wages Payable...............
Depreciation Expense....
Laundry Supp. Expense.
Insurance Expense.........
19
20
21
Net income......................
Trial Balance
Dr.
Cr.
2,900
7,500
4,800
109,050
...............
...............
...............
2,000
...............
71,400
36,000
13,650
2,700
250,000
...............
...............
...............
...............
...............
...............
...............
...............
41,100
6,100
37,800
...............
165,000
...............
...............
...............
...............
250,000
...............
...............
...............
...............
Adjustments
Dr.
Cr.
...............
...............
...............
...............
...............
...............
...............
...............
...............
(a) 1,200
...............
...............
...............
(c) 5,750
(d) 2,400
...............
(b) 6,800
...............
...............
...............
...............
...............
...............
...............
...............
Adjusted
Trial Balance
Dr.
Cr.
2,900
1,750
2,400
109,050
...............
...............
...............
2,000
...............
72,600
36,000
13,650
2,700
...............
...............
...............
...............
47,900
6,100
37,800
...............
165,000
...............
...............
...............
...............
Income
Statement
Dr.
Cr.
...............
...............
...............
...............
...............
...............
...............
...............
...............
72,600
36,000
13,650
2,700
...............
...............
...............
...............
...............
...............
...............
...............
165,000
...............
...............
...............
...............
Balance
Sheet
Dr.
Cr.
2,900
1,750
2,400
109,050
...............
...............
...............
2,000
...............
...............
...............
...............
...............
.............
.............
.............
.............
47,900
6,100
37,800
.............
.............
.............
.............
.............
.............
1
2
3
4
5
6
7
8
9
10
11
12
13
14
...............
(b) 6,800
(c) 5,750
(d) 2,400
16,150
(a) 1,200 ...............

1,200 ............... ............... ...............
1,200
...............
6,800 ...............
6,800 ............... ............... .............
...............
5,750 ...............
5,750 ............... ............... .............
...............
2,400 ...............
2,400 ............... ............... .............
16,150 258,000 258,000 139,900 165,000 118,100 93,000
25,100 ............... ............... 25,100
165,000 165,000 118,100 118,100
15
16
17
18
19
20
21
Prob. 41A
2.
Continued
DYNAMITE LAUNDRY
Income Statement
Laundry revenue..................................................................
Operating expenses:
Wages expense............................................................
Rent expense................................................................
Utilities expense...........................................................
Laundry supplies expense..........................................
Net income...........................................................................
$165,000
$72,600
36,000
13,650
6,800
5,750
2,400
2,700
139,900
$ 25,100
DYNAMITE LAUNDRY
Statement of Owners Equity
David Duffy, capital, August 1, 2005..................................
Net income for the year.......................................................
Less withdrawals.................................................................
Increase in owners equity..................................................
David Duffy, capital, July 31, 2006.....................................
$37,800
$25,100
2,000
23,100
$ 60,900
DYNAMITE LAUNDRY
Balance Sheet
July 31, 2006
Assets
Current assets:
Cash.......................... $ 2,900
Laundry supplies.....
1,750
Prepaid insurance. . .
2,400
Total current assets
$ 7,050
Property, plant, and
equipment:
Laundry equipment. $109,050
Less accum. depr..
47,900 61,150
Total assets.................
$ 68,200
Liabilities
Current liabilities:
Accounts payable.... $6,100
Wages payable......... 1,200
Total liabilities.......
$ 7,300
Owners Equity
David Duffy, capital....

Total liabilities and
owners equity..........
60,900
$ 68,200
Prob. 41A
Concluded
3.
Adjusting Entries
2006
July 31
31
31
31
Wages Expense....................................................
Wages Payable................................................
1,200
Depreciation Expense..........................................
Accumulated Depreciation.............................
6,800
Laundry Supplies Expense.................................

Laundry Supplies............................................
5,750
Insurance Expense...............................................
Prepaid Insurance...........................................
2,400
1,200
6,800
5,750
2,400
4.
Closing Entries
2006
July 31
31
31
Laundry Revenue..................................................
Income Summary............................................
165,000
Income Summary..................................................
Wages Expense...............................................
Rent Expense..................................................
Utilities Expense.............................................
Miscellaneous Expense..................................
Depreciation Expense....................................
Laundry Supplies Expense............................
Insurance Expense.........................................
139,900
Income Summary..................................................
David Duffy, Capital........................................
25,100
165,000
72,600
36,000
13,650
2,700
6,800
5,750
2,400
25,100
31
David Duffy, Capital..............................................

David Duffy, Drawing......................................
10
2,000
2,000
11
Prob. 45B
1., 3., and 6.
Cash
11
Date
2006
Oct. 31
Item
Balance....................
Post.
Ref.
Dr.
Cr.
.............
.............
Dr.
Balance
Cr.
3,950
Supplies
2006
Oct. 31
31
13
Balance....................
Adjusting.................
26
.............
.............
.............
5,145
6,295
1,150
Prepaid Insurance
2006
Oct. 31
31
Balance....................
Adjusting.................
Balance....................
26
.............
.............
.............
1,800
2,735
935
Balance....................
Adjusting.................
.............
.............
50,650
26
.............
.............
.............
3,380
.............
.............
11,209
14,589
18
Balance....................
.............
.............
36,300
Accumulated DepreciationTrucks
2006
Oct. 31
31
.............
17
Trucks
2006
Oct. 31
.............
.............
16
Accumulated DepreciationEquipment
2006
Oct. 31
31
.............
.............
14
Equipment
2006
Oct. 31
.............
Balance....................
Adjusting.................
26
.............
19
.............
.............
12
.............
4,400
.............
.............
7,400
11,800
Prob. 45B
Continued
Accounts Payable
Date
2006
Oct. 31
Item
Balance....................
21
Post.
Ref.
Dr.
Cr.
Dr.
Balance
Cr.
.............
.............
.............
Wages Payable
2006
Oct. 31
Adjusting.................
22
26
.............
1,075
.............
Ernie Richt, Capital

2006
Oct. 31
31
31
Balance....................
Closing....................
Closing....................
Balance....................
Closing....................
27
27
.............
.............
6,000
.............
30,080
.............
.............
.............
.............
Closing....................
Closing....................
Closing....................
27
.............
.............
.............
6,000
6,000
Balance....................
Closing....................
27
27
27
.............
59,870
30,080
89,950
.............
.............
.............
.............
Balance....................
Adjusting.................
Closing....................
89,950
30,080
41
27
.............
89,950
.............
.............
.............
Wages Expense
2006
Oct. 31
31
31
.............
33
Service Revenue
2006
Oct. 31
37,426
67,506
61,506
32
Income Summary
2006
Oct. 31
31
31
1,075
31
Ernie Richt, Drawing

2006
Oct. 31
31
4,015
89,950
51
26
27
.............
1,075
.............
13
.............
.............
28,000
26,925
28,000
.............
.............
Prob. 45B
Continued
Supplies Expense
Date
2006
Oct. 31
31
Item
Adjusting.................
Closing....................
52
Post.
Ref.
Dr.
Cr.
26
27
5,145
.............
.............
5,145
Dr.
Balance
Cr.
5,145
Rent Expense
2006
Oct. 31
31
Balance....................
Closing....................
53
27
.............
.............
.............
9,600
9,600
Depreciation ExpenseEquipment
2006
Oct. 31
31
Adjusting.................
Closing....................
26
27
Balance....................
Closing....................
3,380
.............
.............
3,380
3,380
Adjusting.................
Closing....................
27
.............
.............
.............
5,350
5,350
Adjusting.................
Closing....................
26
27
4,400
.............
.............
4,400
4,400
Balance....................
Closing....................
.............
57
26
27
1,800
.............
.............
1,800
1,800
2006
Oct. 31
31
.............
56
Insurance Expense
2006
Oct. 31
31
.............
55
Depreciation ExpenseTrucks
2006
Oct. 31
31
.............
54
Truck Expense
2006
Oct. 31
31
.............
.............
59
27
.............
.............
14
.............
2,195
2,195
.............
Prob. 45B
Continued
2.
GESUNDHEIT REPAIRS
Work Sheet
For the Year Ended October 31, 2006
Account Title
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Cash.................................
Supplies..........................
Equipment.......................
Accum. Depr.Equip.....
Trucks..............................
Accum. Depr.Trucks...
Ernie Richt, Capital........
Ernie Richt, Drawing......
Service Revenue............
Wages Expense..............
Rent Expense.................
Truck Expense................
Misc. Expense.................
16
17
18
19
20
21
Supplies Expense...........
Depr. Exp.Equip..........
Depr. Exp.Trucks........
Wages Payable...............
22
23
Trial Balance
Dr.
Cr.
3,950
6,295
2,735
50,650
...............
36,300
...............
...............
...............
6,000
...............
26,925
9,600
5,350
2,195
150,000
...............
...............
...............
...............
...............
...............
...............
...............
...............
11,209
...............
7,400
4,015
37,426
...............
89,950
...............
...............
...............
...............
150,000
...............
...............
...............
...............
...............
Adjustments
Dr.
Cr.
...............
...............
...............
...............
...............
...............
...............
...............
...............
...............
...............
(e) 1,075
...............
...............
...............
...............
(a) 5,145
(b) 1,800
...............
(c) 3,380
...............
(d) 4,400
...............
...............
...............
...............
...............
...............
...............
...............
Adjusted
Trial Balance
Dr.
Cr.
3,950
1,150
935
50,650
...............
36,300
...............
...............
...............
6,000
...............
28,000
9,600
5,350
2,195
...............
...............
...............
...............
14,589
...............
11,800
4,015
37,426
...............
89,950
...............
...............
...............
...............
Income
Statement
Dr.
Cr.
...............
...............
...............
...............
...............
...............
...............
...............
...............
...............
...............
28,000
9,600
5,350
2,195
...............
...............
...............
...............
...............
...............
...............
...............
...............
...............
89,950
...............
...............
...............
...............
Balance
Sheet
Dr.
Cr.
3,950
1,150
935
50,650
...............
36,300
...............
...............
...............
6,000
...............
...............
...............
...............
...............
.............
.............
.............
.............
14,589
.............
11,800
4,015
37,426
.............
.............
.............
.............
.............
.............
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
(a) 5,145
(b) 1,800
(c) 3,380
(d) 4,400
...............
15,800
...............
5,145
...............
1,800
...............
3,380
...............
4,400
(e) 1,075 ...............
15,800 158,855
Net income......................
24
15
...............
5,145
...............
1,800
...............
3,380
...............
4,400
1,075 ...............
158,855
59,870
30,080
89,950
...............
...............
...............
...............
...............
89,950
...............
89,950
...............
...............
...............
...............
...............
98,985
...............
98,985
.............
.............
.............
.............
1,075
68,905
30,080
98,985
17
18
19
20
21
22
23
24
Prob. 45B
Continued
3.
JOURNAL
Page 26
Post.
Ref.
Date
Debit
Credit
Adjusting Entries
2006
Oct. 31
31
31
31
31
Supplies Expense.........................................
Supplies...................................................
52
13
5,145
Insurance Expense.......................................
Prepaid Insurance...................................
57
14
1,800
Depreciation ExpenseEquipment............
Accumulated Depr.Equipment...........
54
17
3,380
Depreciation ExpenseTrucks...................
Accumulated Depr.Trucks..................
56
19
4,400
Wages Expense............................................
Wages Payable........................................
51
22
1,075
16
5,145
1,800
3,380
4,400
1,075
Prob. 45B
Continued
4.
GESUNDHEIT REPAIRS
Adjusted Trial Balance
October 31, 2006
Cash......................................................................................
Supplies................................................................................
Prepaid Insurance................................................................
Equipment............................................................................
Trucks...................................................................................
Accumulated DepreciationTrucks..................................
Wages Payable.....................................................................
Ernie Richt, Capital..............................................................
Ernie Richt, Drawing...........................................................
Service Revenue..................................................................
Wages Expense...................................................................
Supplies Expense................................................................
Rent Expense.......................................................................
Depreciation ExpenseEquipment..................................
Truck Expense.....................................................................
Depreciation ExpenseTrucks..........................................
Insurance Expense..............................................................
Miscellaneous Expense......................................................
17
3,950
1,150
935
50,650
.............
36,300
.............
.............
.............
.............
6,000
.............
28,000
5,145
9,600
3,380
5,350
4,400
1,800
2,195
158,855
.............
.............
.............
.............
14,589
.............
11,800
4,015
1,075
37,426
.............
89,950
.............
.............
.............
.............
.............
.............
.............
158,855
Prob. 45B
Continued
5.
GESUNDHEIT REPAIRS
Income Statement
Service revenue...................................................................
Operating expenses:
Wages expense............................................................
Rent expense................................................................
Truck expense..............................................................
Depreciation expensetrucks...................................
Depreciation expenseequipment............................
Net income...........................................................................
$89,950
$28,000
9,600
5,350
5,145
4,400
3,380
1,800
2,195
59,870
$ 30,080
GESUNDHEIT REPAIRS
Ernie Richt, capital, November 1, 2005.............................
Net income for the year.......................................................
Increase in owners capital.................................................
Ernie Richt, capital, October 31, 2006...............................
18
$37,426
$30,080
6,000
24,080
$61,506
Prob. 45B
Continued
GESUNDHEIT REPAIRS
Balance Sheet
October 31, 2006
Assets
Current assets:
Cash...............................................
Supplies........................................
Prepaid insurance........................
Total current assets..................
Property, plant, and equipment:
Equipment.....................................
Less accum. depreciation........
Trucks............................................
Less accum. depreciation........
Total property, plant, and
equipment.............................
Total assets......................................
Liabilities
Accounts payable................ $4,015
Wages payable..................... 1,075
Total liabilities...................
$ 3,950
1,150
935
$ 5,090
$ 6,035
$50,650
14,589 $36,061
$36,300
11,800
Owners Equity
Ernie Richt, capital.................
61,506
60,561 Total liabilities and

$ 66,596
owners equity......................
$66,596
24,500
19
Prob. 45B
Concluded
6.
JOURNAL
Page 27
Post.
Ref.
Date
Debit
Credit
Closing Entries
2006
Oct. 31
31
31
31
Service Revenue...........................................
Income Summary....................................
41
33
89,950
Income Summary..........................................
Wages Expense.......................................
Supplies Expense...................................
Rent Expense..........................................
Depreciation ExpenseEquipment......
Truck Expense.........................................
Depreciation ExpenseTrucks.............
Insurance Expense.................................
Miscellaneous Expense.........................
33
51
52
53
54
55
56
57
59
59,870
Income Summary..........................................
Ernie Richt, Capital.................................
33
31
30,080
Ernie Richt, Capital.......................................

Ernie Richt, Drawing...............................
31
32
6,000
89,950
28,000
5,145
9,600
3,380
5,350
4,400
1,800
2,195
30,080
6,000
7.
GESUNDHEIT REPAIRS
October 31, 2006
Cash......................................................................................
Supplies................................................................................
Equipment............................................................................
Trucks...................................................................................
Accumulated DepreciationTrucks..................................
Wages Payable.....................................................................
Ernie Richt, Capital..............................................................
3,950
1,150
935
50,650
14,589
36,300
92,985
20
11,800
4,015
1,075
61,506
92,985
COMPREHENSIVE PROBLEM 1
1. and 2.
Date
JOURNAL
Post.
Ref.
Description
2006
April 1
1
2
4
5
6
10
12
12
14
17
18
20
24
Pages 1 and 2
Debit
Cash...............................................................
Accounts Receivable...................................
Supplies.........................................................
Office Equipment..........................................
Kelly Pitney, Capital................................
11
12
14
18
31
13,100
3,000
1,400
12,500
Prepaid Rent..................................................
Cash.........................................................
15
11
4,800
Prepaid Insurance.........................................
Cash.........................................................
16
11
1,800
Cash...............................................................
Unearned Fees........................................
11
23
5,000
Office Equipment..........................................
Accounts Payable...................................
18
21
2,000
Cash...............................................................
Accounts Receivable..............................
11
12
1,800
Miscellaneous Expense...............................
Cash.........................................................
59
11
120
Accounts Payable.........................................
Cash.........................................................
21
11
1,200
Fees Earned.............................................
12
41
4,200
Salary Expense.............................................
Cash.........................................................
51
11
750
Cash...............................................................
Fees Earned.............................................
11
41
6,250
Supplies.........................................................
Cash.........................................................
14
11
800
Fees Earned.............................................
12
41
2,100
Cash...............................................................
Fees Earned.............................................
11
41
3,850
21
Credit
30,000
4,800
1,800
5,000
2,000
1,800
120
1,200
4,200
750
6,250
800
2,100
3,850
Comp. Prob. 1
Continued
1. and 2.
Date
JOURNAL
Post.
Ref.
Description
2006
April 26
27
29
30
30
30
30
Pages 1 and 2
Debit
Cash...............................................................
Accounts Receivable..............................
11
12
5,600
Salary Expense.............................................
Cash.........................................................
51
11
750
Cash.........................................................
59
11
130
Cash.........................................................
59
11
200
Cash...............................................................
Fees Earned.............................................
11
41
3,050
Fees Earned.............................................
12
41
1,500
Kelly Pitney, Drawing...................................

Cash.........................................................
32
11
6,000
22
Credit
5,600
750
130
200
3,050
1,500
6,000
Comp. Prob. 1
Continued
2., 5., and 6.

Cash
Date
2006
April 1
1
2
4
6
10
12
14
17
18
24
26
27
29
30
30
30
11
Item
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
Post.
Ref.
Dr.
Cr.
Dr.
Balance
Cr.
1
1
1
1
1
1
1
1
2
2
2
2
2
2
2
2
2
13,100
.............
.............
5,000
1,800
.............
.............
.............
6,250
.............
3,850
5,600
.............
.............
.............
3,050
.............
.............
4,800
1,800
.............
.............
120
1,200
750
.............
800
.............
.............
750
130
200
.............
6,000
13,100
8,300
6,500
11,500
13,300
13,180
11,980
11,230
17,480
16,680
20,530
26,130
25,380
25,250
25,050
28,100
22,100
Accounts Receivable
2006
April 1
6
12
20
26
30
..................................
..................................
..................................
..................................
..................................
..................................
12
1
1
1
2
2
2
3,000
.............
4,200
2,100
.............
1,500
.............
1,800
.............
.............
5,600
.............
3,000
1,200
5,400
7,500
1,900
3,400
Supplies
2006
April 1
18
30
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
14
..................................
..................................
Adjusting.................
1
2
3
1,400
800
.............
23
.............
.............
850
1,400
2,200
1,350
.............
.............
.............
Comp. Prob. 1
Continued
Prepaid Rent
Date
2006
April 1
30
15
Item
..................................
Adjusting.................
Post.
Ref.
Dr.
Cr.
1
3
4,800
.............
.............
1,600
Dr.
Balance
Cr.
4,800
3,200
Prepaid Insurance
2006
April 2
30
..................................
Adjusting.................
16
1
3
1,800
.............
.............
300
1,800
1,500
Office Equipment
2006
April 1
5
..................................
..................................
Adjusting.................
1
1
12,500
2,000
.............
.............
12,500
14,500
..................................
..................................
.............
700
.............
Adjusting.................
1
1
.............
1,200
2,000
.............
.............
.............
..................................
Adjusting.................
2,000
800
22
.............
120
.............
Unearned Fees
2006
April 4
30
700
21
Salaries Payable
2006
April 30
.............
.............
19
Accounts Payable
2006
April 5
12
.............
.............
18
Accumulated Depreciation
2006
April 30
.............
.............
120
23
1
3
.............
2,500
24
5,000
.............
.............
.............
5,000
2,500
Comp. Prob. 1
Continued
Kelly Pitney, Capital

Date
2006
April 1
30
30
Item
..................................
Closing....................
Closing....................
31
Post.
Ref.
Dr.
Cr.
Dr.
Balance
Cr.
1
4
4
.............
.............
6,000
30,000
17,930
.............
.............
.............
.............
Kelly Pitney, Drawing

2006
April 30
30
..................................
Closing....................
32
2
4
6,000
.............
.............
6,000
6,000
Income Summary
2006
April 30
30
30
Closing....................
Closing....................
Closing....................
..................................
..................................
..................................
..................................
..................................
..................................
Adjusting.................
Closing....................
4
4
4
.............
5,520
17,930
23,450
.............
.............
.............
.............
..................................
..................................
Adjusting.................
Closing....................
23,450
17,930
41
1
2
2
2
2
2
3
4
.............
.............
.............
.............
.............
.............
.............
23,450
4,200
6,250
2,100
3,850
3,050
1,500
2,500
.............
.............
.............
.............
.............
.............
.............
.............
Salary Expense
2006
April 14
27
30
30
.............
33
Fees Earned
2006
April 12
17
20
24
30
30
30
30
30,000
47,930
41,930
4,200
10,450
12,550
16,400
19,450
20,950
23,450
51
1
2
3
4
750
750
120
.............
25
.............
.............
.............
1,620
750
1,500
1,620
.............
.............
.............
Comp. Prob. 1
Continued
Rent Expense
Date
2006
April 30
30
52
Item
Adjusting.................
Closing....................
Post.
Ref.
Dr.
Cr.
3
4
1,600
.............
.............
1,600
Dr.
Balance
Cr.
1,600
Supplies Expense
2006
April 30
30
Adjusting.................
Closing....................
53
3
4
850
.............
.............
850
850
2006
April 30
30
Adjusting.................
Closing....................
Adjusting.................
Closing....................
3
4
700
.............
.............
700
700
..................................
..................................
..................................
Closing....................
.............
55
3
4
300
.............
.............
300
300
2006
April 10
29
30
30
.............
54
Insurance Expense
2006
April 30
30
.............
.............
59
1
2
2
4
120
130
200
.............
26
.............
.............
.............
450
120
250
450
.............
.............
.............
Comp. Prob. 1
Continued
3.
HIPPOCRATES CONSULTING
Work Sheet
For the Month Ended April 30, 2006
Account Title
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Cash.................................
Accounts Receivable.....
Supplies..........................
Prepaid Rent...................
Office Equipment...........
Accum. Depreciation.....
Salaries Payable.............
Unearned Fees................
Kelly Pitney, Capital.......
Kelly Pitney, Drawing.....
Fees Earned....................
Salary Expense...............
Rent Expense.................
Supplies Expense...........
Depreciation Expense....
Miscellaneous Expense.
20
21
Trial Balance
Dr.
Cr.
22,100
3,400
2,200
4,800
1,800
14,500
...............
...............
...............
...............
...............
6,000
...............
1,500
...............
...............
...............
...............
450
56,750
...............
...............
...............
...............
...............
...............
...............
800
...............
5,000
30,000
...............
20,950
...............
...............
...............
...............
...............
...............
56,750
Adjustments
Dr.
Cr.
...............
...............
...............
...............
...............
...............
...............
...............
...............
(f) 2,500
...............
...............
...............
(d) 120
(e) 1,600
(b) 850
(c) 700
(a) 300
...............
6,070
...............
...............
(b) 850
(e) 1,600
(a) 300
...............
(c) 700
...............
(d) 120
...............
...............
...............
(f) 2,500
...............
...............
...............
...............
...............
...............
6,070
Net income......................
22
27
Adjusted
Trial Balance
Dr.
Cr.
22,100
3,400
1,350
3,200
1,500
14,500
...............
...............
...............
...............
...............
6,000
...............
1,620
1,600
850
700
300
450
57,570
...............
...............
...............
...............
...............
...............
700
800
120
2,500
30,000
...............
23,450
...............
...............
...............
...............
...............
...............
57,570
Income
Statement
Dr.
Cr.
...............
...............
...............
...............
...............
...............
...............
...............
...............
...............
...............
...............
...............
1,620
1,600
850
700
300
450
5,520
17,930
23,450
...............
...............
...............
...............
...............
...............
...............
...............
...............
...............
...............
...............
23,450
...............
...............
...............
...............
...............
...............
23,450
...............
23,450
Balance
Sheet
Dr.
Cr.
22,100
3,400
1,350
3,200
1,500
14,500
...............
...............
...............
...............
...............
6,000
...............
...............
...............
...............
...............
...............
...............
52,050
...............
52,050
.............
.............
.............
.............
.............
.............
700
800
120
2,500
30,000
.............
.............
.............
.............
.............
.............
.............
.............
34,120
17,930
52,050
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
Comp. Prob. 1
Continued
4.
Income Statement
Fees earned..........................................................................
Operating expenses:
Salary expense.............................................................
Rent expense................................................................
Net income...........................................................................
$ 23,450
$1,620
1,600
850
700
300
450
5,520
$ 17,930
Kelly Pitney, capital, April 1, 2006......................................
Additional investments during the month........................
Total......................................................................................
Net income for the month...................................................
Increase in owners equity..................................................
Kelly Pitney, capital, April 30, 2006....................................
28
0
30,000
$30,000
$17,930
6,000
11,930
$ 41,930
Comp. Prob. 1
Continued
Balance Sheet
April 30, 2006
Assets
Liabilities
Current assets:
Cash............................. $22,100
Accounts receivable. .
3,400
Supplies......................
1,350
Prepaid rent................
3,200
Prepaid insurance......
1,500
Total current assets
$31,550
Property, plant, and
equipment:..................
Office equipment........ $14,500
Less accum. depr.. . .
700 13,800
Total assets...................
$ 45,350
5.
Accounts payable.... $ 800
Salaries payable......
120
Unearned fees.......... 2,500
Total liabilities.......
$ 3,420
Owners Equity
Kelly Pitney,
capital.......................
Total liabilities and
owners equity..........
JOURNAL
$ 45,350
Page 3
Post.
Ref.
Date
41,930
Debit
Credit
Adjusting Entries
2006
April 30
30
30
30
30
30
Insurance Expense.......................................
Prepaid Insurance...................................
55
16
300
Supplies Expense.........................................
Supplies...................................................
53
14
850
Depreciation Expense..................................
Accumulated Depreciation....................
54
19
700
Salary Expense.............................................
Salaries Payable......................................
51
22
120
Rent Expense................................................
Prepaid Rent............................................
52
15
1,600
Unearned Fees..............................................
Fees Earned.............................................
23
41
2,500
29
300
850
700
120
1,600
2,500
Comp. Prob. 1
Concluded
6.
JOURNAL
Page 4
Post.
Ref.
Date
Debit
Credit
Closing Entries
2006
April 30
30
30
30
Fees Earned..................................................
Income Summary....................................
41
33
23,450
Income Summary..........................................
Salary Expense.......................................
Rent Expense..........................................
Supplies Expense...................................
Depreciation Expense............................
Insurance Expense.................................
Miscellaneous Expense.........................
33
51
52
53
54
55
59
5,520
Income Summary..........................................
Kelly Pitney, Capital................................
33
31
17,930
Kelly Pitney, Capital......................................

Kelly Pitney, Drawing..............................
31
32
6,000
23,450
1,620
1,600
850
700
300
450
17,930
6,000
7.
April 30, 2006
Cash......................................................................................
Accounts Receivable..........................................................
Supplies................................................................................
Prepaid Rent........................................................................
Office Equipment.................................................................
Accumulated Depreciation.................................................
Salaries Payable..................................................................
Unearned Fees.....................................................................
Kelly Pitney, Capital............................................................
Totals.............................................................................
30
22,100
3,400
1,350
3,200
1,500
14,500
46,050
700
800
120
2,500
41,930
46,050

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Ex.

ITHACA SERVICES CO.

RHOMBIC REPAIRS CO.

(a) 1,200 ...............

David Duffy, capital....

Laundry Supplies Expense.................................

David Duffy, Capital..............................................

Ernie Richt, Capital

Ernie Richt, Drawing

Ernie Richt, capital.................

60,561 Total liabilities and

Ernie Richt, Capital.......................................

Kelly Pitney, Drawing...................................

2., 5., and 6.

Kelly Pitney, Capital

Kelly Pitney, Drawing

Kelly Pitney, Capital......................................

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