Maurice Tutor

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    Argosy University/ Phoniex University/
    Nov-2005 - Oct-2011

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    Phoniex University
    Oct-2001 - Nov-2016

Category > Accounting Posted 06 Aug 2017 My Price 11.00

Deanna Nardelli

Deanna Nardelli started her own consulting firm, Nardelli Consulting, on May 1, 2014. The trial balance at May 31 is as follows.

NARDELLI CONSULTING
Trial Balance
May 31, 2014
Account Number       Debit   Credit
101   Cash   $ 4,463    
112   Accounts Receivable   5,838    
126   Supplies   2,064    
130   Prepaid Insurance   4,176    
149   Equipment   11,580    
201   Accounts Payable       $ 4,586
209   Unearned Service Revenue       1,947
301   Owner’s Capital       17,812
400   Service Revenue       8,404
726   Salaries and Wages Expense   3,489    
729   Rent Expense   1,139    
        $32,749   $32,749


In addition to those accounts listed on the trial balance, the chart of accounts for Nardelli Consulting also contains the following accounts and account numbers: No. 150 Accumulated Depreciation—Equipment, No. 212 Salaries and Wages Payable, No. 631 Supplies Expense, No. 717 Depreciation Expense, No. 722 Insurance Expense, and No. 732 Utilities Expense.
Other data:

1.   $1,036 of supplies have been used during the month.
2.   Utilities expense incurred but not paid on May 31, 2014, $212.
3.   The insurance policy is for 2 years.
4.   $291 of the balance in the unearned service revenue account remains unearned at the end of the month.
5.   May 31 is a Wednesday, and employees are paid on Fridays. Nardelli Consulting has two employees, who are paid $1,050 each for a 5-day work week.
6.   The office furniture has a 5-year life with no salvage value. It is being depreciated at $193 per month for 60 months.
7.   Invoices representing $1,656 of services performed during the month have not been recorded as of May 31

Answers

Maurice Tutor
(5)
Status NEW Posted 06 Aug 2017 08:08 AM My Price 11.00

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