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Category > Accounting Posted 23 Jul 2017 My Price 13.00

Super Employment Services, Inc.

The trial balance of Super Employment Services, Inc., at December 31, 2014, follows.

SUPER EMPLOYMENT SERVICES, INC.
Trial Balance
December 31, 2014

Account Title

Debit

Credit

Cash

$6,000

  

Accounts receivable

5,000

  

Supplies

1,000

  

Furniture

10,000

  

Accumulated depreciation—furniture

 

$4,000

Building

50,000

  

Accumulated depreciation—building

 

30,000

Accounts payable

 

2,000

Salary payable

 

  

Unearned service revenue

 

8,000

Common stock

 

10,000

Retained earnings

 

2,000

Dividends

25,000

  

Service revenue

 

60,000

Salary expense

16,000

  

Supplies expense

 

  

Depreciation expense—furniture

 

 

Depreciation expense—building

 

 

Advertising expense

3,000

  

Total

$116,000

  

Data needed for the adjusting entries include the following:

a. Supplies on hand at year-end, $200.

b. Depreciation on furniture, $2,000.

c. Depreciation on building, $1,000.

d. Salaries owed but not yet paid, $500.

e. Accrued service revenue, $1,300.

f. $3,000 of the unearned service revenue was earned during 2014.

Requirement

1. Prepare the worksheet of Super Employment Services for the year ended December 31, 2014. Key each adjusting entry by the letter corresponding to the data given.

Answers

Maurice Tutor
(5)
Status NEW Posted 23 Jul 2017 10:07 PM My Price 13.00

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