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I am doing the financial statements from T accounts. 6 Problem 3.5A Preparing fi

ID: 2330051 • Letter: I

Question

I am doing the financial statements from T accounts.

6 Problem 3.5A Preparing financial statements from T accounts. LO 3-3, 3-5, 3-6 The accountant for the firm owned by Randy Guttery prepares financial statements at the end of each month. The following transactions for Randy Guttery, Landscape Consultant took place during the month ended June 30, 2019. Transactions a. Guttery invested $80,000 In cash to start the business b. Pald $3,000 for the current month's rent c Bought office furmiture for $8,360 in cash. d. Performed services for $4,100 in cash. e. Pald $625 for the monthly telephone bill. f. Performed services for $7,000 on credit g. Purchased a computer and copler for $19,000; pald $6,500 in cash immedlately with the balance due In 30 days. h. Received $3,500 from credit clents L. Pald $2,000 in cash for office cleaning services for the month. J. Purchased additional office chalrs for $2,900; recelved credit terms of 30 days k. Purchased office equipment for $20,000 and pald half of this amount In cash Immedlately the balance ls due In 30 days. L Issued a check for $4,700 to pay salarles. for $2.900: recelved cre m. Performed services for $7.250 in cash n. Performed services for $8,000 on credit o. Collected $4,000 on accounts receivable from charge customers. p. Issued a check for $1,450 in partial payment of the amount owed for office chairs q. Pald $350 to a duplicating company for photocopy work performed during the month r. Paid $610 for the monthly electric bill. s Guttery withdrew $4,500 in cash for personal expenses Required: Prepare a trial balance, an income statement, a statement of owner's equity, and a balance sheet. Assume that the transactions took place during the month ended June 30, 2019. Determine the account balances before you start work on the financial statements Analyze: What is the change in owner's equity for the month of June? Complete this question by entering your answers in the tabs below. Trial Balance Indome Stmt of Statement Owners Eaty Balance Sheet Analyze

Explanation / Answer

Answer

---Balances of Asset Accounts:

Transaction/Date

Cash

Accounts receivables

Computer & Copier

Office Furniture

Office Equipments

Beginning Balance

a

$            80,000.00

b

$            (3,000.00)

c

$            (8,360.00)

$           8,360.00

d

$               4,100.00

e

$                (625.00)

f

$                     7,000.00

g

$            (6,500.00)

$         19,000.00

h

$               3,500.00

$                  (3,500.00)

i

$            (2,000.00)

j

$           2,900.00

k

$          (10,000.00)

$           20,000.00

l

$            (4,700.00)

m

$               7,250.00

n

$                     8,000.00

o

$               4,000.00

$                  (4,000.00)

p

$            (1,450.00)

q

$                (350.00)

r

$                (610.00)

s

$            (4,500.00)

Ending Balance

$            56,755.00

$                     7,500.00

$         19,000.00

$         11,260.00

$           20,000.00

---Balance of Liabilities & Equity Accounts

Transaction/Date

Accounts Payable

Capital

Withdrawals

Beginning Balance

a

$                  80,000.00

b

c

d

e

f

g

$            12,500.00

h

i

j

$               2,900.00

k

$            10,000.00

l

m

n

o

p

$            (1,450.00)

q

r

s

$            4,500.00

Ending Balance

$            23,950.00

$                  80,000.00

$            4,500.00

---Balances of revenues & expenses accounts:

Transaction/Date

Service revenue

Rent Expenses

Telephone Expenses

Office Cleaning service expenses

Salaries Expenses

Photocopy expenses

Electricity /Utilities expenses

a

b

$                     3,000.00

c

d

$               4,100.00

e

$              625.00

f

$               7,000.00

g

h

i

$           2,000.00

j

k

l

$             4,700.00

m

$               7,250.00

n

$               8,000.00

o

p

q

$              350.00

r

$                    610.00

s

Ending Balance

$            26,350.00

$                     3,000.00

$               625.00

$           2,000.00

$             4,700.00

$              350.00

$                    610.00

Accounts title

Trial Balance

Debit

Credit

Cash

$    56,755.00

Accounts receivables

$      7,500.00

Computer & Copier

$    19,000.00

Office Furniture

$    11,260.00

Office Equipments

$    20,000.00

Accounts Payable

$              23,950.00

Capital

$              80,000.00

Withdrawals/Drawings

$      4,500.00

Service revenue

$              26,350.00

Rent Expenses

$      3,000.00

Telephone Expenses

$          625.00

Office Cleaning service expenses

$      2,000.00

Salaries Expenses

$      4,700.00

Photocopy expenses

$          350.00

Electricity /Utilities expenses

$          610.00

TOTAL

$ 130,300.00

$           130,300.00

Income Statement

for the period ending 30 June 2019

Revenues:

Service revenue

$    26,350.00

Expenses:

Rent Expenses

$      3,000.00

Telephone Expenses

$          625.00

Office Cleaning service expenses

$      2,000.00

Salaries Expenses

$      4,700.00

Photocopy expenses

$          350.00

Electricity /Utilities expenses

$          610.00

Total Expenses

$    11,285.00

Net Income

$    15,065.00

Statement of Owner's Equity

30 June 219

Beginning Capital

$                   -  

Add: Capital Introduced

$    80,000.00

$    80,000.00

Add: Net Income

$    15,065.00

Less: Withdrawals/Drawings

$      4,500.00

Ending Capital Balance

$    90,565.00

Balance Sheet

30-Jun-19

ASSETS

LIABILITIES

Cash

$    56,755.00

Accounts Payable

$    23,950.00

Accounts receivables

$      7,500.00

Total current assets

$    64,255.00

Total Liabilities

$    23,950.00

Computer & Copier

$    19,000.00

OWNER's EQUITY

Office Furniture

$    11,260.00

Ending Capital Balance

$    90,565.00

Office Equipments

$    20,000.00

Total Plant Property & Equipment

$    50,260.00

Total Equity

$    90,565.00

Total Assets

$ 114,515.00

Total Liabilities & Equity

$ 114,515.00

Beginning Capital Balance = $ 0
Ending Capital Balance on June 30, 2019 = $ 90,565

Hence, during June 2019, the Change in Owner’s Equity = $ 90,565

Transaction/Date

Cash

Accounts receivables

Computer & Copier

Office Furniture

Office Equipments

Beginning Balance

a

$            80,000.00

b

$            (3,000.00)

c

$            (8,360.00)

$           8,360.00

d

$               4,100.00

e

$                (625.00)

f

$                     7,000.00

g

$            (6,500.00)

$         19,000.00

h

$               3,500.00

$                  (3,500.00)

i

$            (2,000.00)

j

$           2,900.00

k

$          (10,000.00)

$           20,000.00

l

$            (4,700.00)

m

$               7,250.00

n

$                     8,000.00

o

$               4,000.00

$                  (4,000.00)

p

$            (1,450.00)

q

$                (350.00)

r

$                (610.00)

s

$            (4,500.00)

Ending Balance

$            56,755.00

$                     7,500.00

$         19,000.00

$         11,260.00

$           20,000.00