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Category > Management Posted 07 Jul 2017 My Price 13.00

Timken Company specializes

PR 3-4A Adjusting entries

Timken Company specializes in the repair of music equipment and is owned and operated by Secilia Timken. On April 30, 2012, the end of the current year, the accountant for Timken Company prepared the following trial balances:

Timken Company

      

Trial Balance

      

April 30, 2012

      
 

Unadjusted

Adjusted
 

Debit

Credit

Debit

Credit
 

Balances

Balances

Balances

Balances

Cash

38,250

  

38,250

  

Accounts Receivable

109,500

  

109,500

  

Supplies

11,250

  

3,500

  

Prepaid Insurance

14,250

  

2,700

  

Equipment

360,450

  

360,450

  

Accumulated Depreciation—Equipment

  

94,500

  

107,000

Automobiles

109,500

  

109,500

  

Accumulated Depreciation—Automobiles

  

54,750

  

57,500

Accounts Payable

  

24,930

  

26,000

Salaries Payable

  

—

  

7,500

Unearned Service Fees

  

18,000

  

6,000

Secilia Timken, Capital

  

394,020

  

394,020

Secilia Timken, Drawing

75,000

  

75,000

  

Service Fees Earned

  

733,800

  

745,800

Salary Expense

516,900

  

524,400

  

Rent Expense

54,000

  

54,000

  

Supplies Expense

—

  

7,750

  

Depreciation Expense—Equipment

—

  

12,500

  

Depreciation Expense—Automobiles

—

  

2,750

  

Utilities Expense

12,900

  

13,970

  

Taxes Expense

8,175

  

8,175

  

Insurance Expense

—

  

11,550

  

Miscellaneous Expense

9,825

  

9,825

  
 

1,320,000

1,320,000

1,343,820

1,343,820

Instructions

Journalize the seven entries that adjusted the accounts at June 30. None of the accounts were affected by more than one adjusting entry.

Answers

Maurice Tutor
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Status NEW Posted 07 Jul 2017 04:07 PM My Price 13.00

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