AC114_TEXTBOOK_EXERCISES_TEMPLATE_-_UNIT_6-FINISHED1

AC114_TEXTBOOK_EXERCISES_TEMPLATE_-_UNIT_6-FINISHED1 -...

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Unformatted text preview: Problem 4-6A Enter the appropriate amount or item in the shaded cells. An asterisk (*) will appear next to an incorrect entry in the outlined cells. 1. and 2. JOURNAL Date 2010 June 1 Cash Accounts Receivable Supplies Office Equipment Emily Page, Capital 1 Prepaid Rent Cash 2 Prepaid Insurance Cash 4 Cash Unearned Fees 5 Office Equipment Accounts Payable 6 Cash Accounts Receivable 10 Miscellaneous Expense Cash 12 Accounts Payable Cash 12 Accounts Receivable Fees Earned 14 Salary Expense Cash Post. Ref. ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### JOURNAL 11 12 14 18 31 15 11 16 11 11 23 18 21 11 12 59 11 21 11 12 41 51 11 ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### Debit Page 1 Credit Name: Sue Ann Morton Section: # ### 20,000 ## # ### 4,500 ## # ### 2,000 ## # ### 11,500 ## ### 38,000 ### ### ### # ### 6,000 ## ### 6,000 ### ### ### # ### 2,400 ## ### 2,400 ### ### ### # ### 2,700 ## ### 2,700 ### ### ### # ### 3,500 ## ### 3,500 ### ### ### # ### 3,000 ## ### 3,000 ### ### ### # ### 200 ## ### ### 200 ### ### # ### 750 ## ### ### 750 ### ### # ### 5,100 ## ### 5,100 ### ### ### # ### 1,100 ## ### 1,100 ### ### ### Page 2 Date 2010 June 17 Cash Fees Earned 18 Supplies Cash 20 Accounts Receivable Fees Earned 24 Cash Fees Earned 26 Cash Accounts Receivable 27 Salary Expense Cash 29 Miscellaneous Expense Cash 30 Miscellaneous Expense Cash 30 Cash Fees Earned 30 Accounts Receivable Fees Earned 30 Emily Page, Drawing Cash Post. Ref. ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### 11 41 14 11 12 41 11 ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### Debit # 6,500 ## ### ### # 750 ## ### ### # 3,100 ## ### ### # 5,150 ## ### ### # 6,900 ## ### ### # 1,100 ## ### ### # 150 ## ### ### # 400 ## ### ### # 2,500 ## ### ### # 1,000 ## ### ### # 5,000 ## ### ### Credit ### ### 6,500 ### ### ### 750 ### ### ### 3,100 ### ### ### 5,150 ### ### ### 6,900 ### ### ### 1,100 ### ### ### 150 ### ### ### 400 ### ### ### 2,500 ### ### ### 1,000 ### ### ### 5,000 ### 11 12 51 11 59 11 59 11 11 41 12 41 32 11 2., 6., and 9. Cash Date 2010 June 1 1 2 Item Post. Ref. 1 1 1 ### ### ### Dr. ### ### ### Cr. ### # 6,000 ## # 2,400 ## Balance Dr. Cr. # 20,000 ## # 14,000 ## # 11,600 ## 11 ### ### ### 4 6 10 12 14 17 18 24 26 27 29 30 30 30 1 1 1 1 1 2 2 2 2 2 2 2 2 2 ### ### ### ### ### ### ### ### ### ### ### ### ### ### # 2,700 ## # 3,000 ## ### ### ### # 6,500 ## ### # 5,150 ## # 6,900 ## ### ### ### # 2,500 ## ### ### ### # 200 ## # 750 ## # 1,100 ## ### # 750 ## ### ### # 1,100 ## # 150 ## # 400 ## ### # 5,000 ## # 14,300 ## # 17,300 ## # 17,100 ## # 16,350 ## # 15,250 ## # 21,750 ## # 21,000 ## # 26,150 ## # 33,050 ## # 31,950 ## # 31,800 ## # 31,400 ## # 33,900 ## # 28,900 ## ### ### ### ### ### ### ### ### ### ### ### ### ### ### Accounts Receivable Date 2010 June 1 6 12 20 26 30 Item Post. Ref. 1 1 1 2 2 2 Dr. # 4,500 ## ### # 5,100 ## # 3,100 ## ### # 1,000 ## Cr. ### # 3,000 ## ### ### # 6,900 ## ### Balance Dr. Cr. # 4,500 ## # 1,500 ## # 6,600 ## # 9,700 ## # 2,800 ## # 3,800 ## 12 ### ### ### ### ### ### Supplies Date Item 2010 June 1 18 30 Adjusting Post. Ref. 1 2 3 ### ### ### Dr. # 2,000 ## # 750 ## ### Cr. ### ### ### Balance Dr. Cr. # 2,000 ## # 2,750 ## # 650 ## 14 ### ### ### Prepaid Rent Date Item 2010 June 1 30 Adjusting Post. Ref. 1 3 ### ### Dr. # 6,000 ## ### Cr. ### # 2,000 ## Balance Dr. Cr. # 6,000 ## # 4,000 ## 15 ### ### Prepaid Insurance Date Item 2010 June 2 30 Adjusting Post. Ref. 1 3 ### ### Dr. # 2,400 ## ### Cr. ### # 200 ## Balance Dr. Cr. # 2,400 ## # 2,200 ## 16 ### ### Office Equipment Date 2010 June 1 5 Item Post. Ref. 1 1 Dr. ### 11,500 ## # ### 3,500 ## # Cr. ### ### Balance Dr. Cr. # 11,500 ## # 15,000 ## 18 ### ### Accumulated Depreciation - Equipment Post. Date Item Ref. 2010 ### June 30 Adjusting 3 19 Dr. ### Cr. # 250 ## Balance Dr. Cr. ### 250 ## # Accounts Payable Date 2010 June 5 12 Item Post. Ref. 1 1 ### ### Dr. ### # 750 ## Cr. # 3,500 ## ### Balance Dr. Cr. ### ### 21 3,500 ## # 2,750 ## # Salaries Payable Date Item 2010 June 30 Adjusting Post. Ref. 3 ### Dr. ### Cr. # 220 ## Balance Dr. Cr. ### 22 220 ## # Unearned Fees Date Item 2010 June 4 30 Adjusting Post. Ref. 1 3 ### ### Dr. ### # 825 ## Cr. # 2,700 ## ### Balance Dr. Cr. ### ### 23 2,700 ## # 1,875 ## # Emily Page, Capital Date 2010 June 1 30 Closing 30 Closing Item Post. Ref. 1 4 4 ### ### ### Dr. ### ### # 5,000 ## Cr. # 38,000 ## ### ### Balance Dr. Cr. 31 ### 38,000 ## # ### ### ### ### Emily Page, Drawing Date 2010 June 30 30 Closing Item Post. Ref. 2 4 ### ### Dr. # 5,000 ## ### Cr. ### # 5,000 ## Balance Dr. Cr. # 5,000 ## ### 32 ### ### Income Summary Date 2010 June 30 Closing 30 Closing 30 Closing Item Post. Ref. 4 4 4 ### ### ### Dr. ### # 7,720 ## ### Cr. # 24,175 ## ### ### Balance Dr. Cr. 33 ### 24,175 ## # ### 16,455 ## # ### ### Fees Earned Date Item 2010 June 12 17 20 24 30 30 30 Adjusting 30 Closing Post. Ref. 1 2 2 2 2 2 3 4 Dr. ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### 24,175 ## # Cr. # 5,100 ## # 6,500 ## # 3,100 ## # 5,150 ## # 2,500 ## # 1,000 ## # 825 ## ### Balance Dr. Cr. ### ### ### ### ### ### ### ### 41 5,100 ## # 11,600 ## # 14,700 ## # 19,850 ## # 22,350 ## # 23,350 ## # 24,175 ## # ### Salary Expense Date Item 2010 June 14 27 30 Adjusting 30 Closing Post. Ref. 1 2 3 4 ### ### ### ### Dr. # 1,100 ## # 1,100 ## # 220 ## ### Cr. ### ### ### # 2,420 ## Balance Dr. Cr. # 1,100 ## # 2,200 ## # 2,420 ## ### 51 ### ### ### ### Rent Expense Date Item 2010 June 30 Adjusting 30 Closing Post. Ref. 3 4 ### ### Dr. # 2,000 ## ### Cr. ### # 2,000 ## Balance Dr. Cr. # 2,000 ## ### 52 ### ### Supplies Expense Date Item Post. Ref. Dr. Cr. Balance Dr. Cr. 53 2010 June 30 Adjusting 30 Closing 3 4 ### ### # 2,100 ## ### ### # 2,100 ## # 2,100 ## ### ### ### Depreciation Expense Date Item 2010 June 30 Adjusting 30 Closing Post. Ref. 3 4 ### ### Dr. # 250 ## ### Cr. ### # 250 ## Balance Dr. Cr. # 250 ## ### 54 ### ### Insurance Expense Date Item 2010 June 30 Adjusting 30 Closing Post. Ref. 3 4 ### ### Dr. # 200 ## ### Cr. ### # 200 ## Balance Dr. Cr. # 200 ## ### 55 ### ### Miscellaneous Expense Date 2010 June 10 29 30 30 Closing Item Post. Ref. 1 2 2 4 ### ### ### ### Dr. # 200 ## # 150 ## # 400 ## ### Cr. ### ### ### # 750 ## Balance Dr. Cr. # 200 ## # 350 ## # 750 ## ### 59 ### ### ### ### ...
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This note was uploaded on 03/29/2011 for the course ACCT 114 taught by Professor Cummings during the Spring '08 term at Kaplan University.

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