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At the beginning of Apri, Werren Corporation\'s assets totaled $253,000 and liab

ID: 2331427 • Letter: A

Question

At the beginning of Apri, Werren Corporation's assets totaled $253,000 and liabilities totaled $73000. During April the following summarized transactions occurred Additional shares of stock were sold for $26,500 cash A building costing $108.000 was purchased using $16,500 cash and by signing an $91,500 long-term note payable Short-term investments costing $10,300 were purchased using cash $11300 was paid to an employee as a loan, the employee signed a sik-month note in exchange for the loan. How much are Warren's total assets at the end of Aprit?

Explanation / Answer

Answer

---Figures within “( )” denote ‘decrease in balances’---

Transaction no.

Transaction

ASSETS

LIABILITIES

EQUITY

Beginning Balance

$                                 253,000.00

$                  73,000.00

$                                   180,000.00

1

Additional shares of stock sold for Cash

$                                   26,500.00 [Cash increased]

[No effect]

$                                     26,500.00 [Common Stock increased]

2

Building Purchased

$                                 108,000.00 [Building increased]

$                  91,500.00 [Accounts payable increased]

[No effect]

$                                 (16,500.00) [Cash decreased]

3

Short Term Investment purchased for Cash

$                                   10,300.00 [Investment increased]

[No effect]

[No effect]

$                                 (10,300.00) [Cash decreased]

4

Loan to Employee

$                                 (11,300.00) [Notes receivables increased]

[No effect]

[No effect]

$                                   11,300.00 [Cash decreased]

Ending Balance

$                                 371,000.00 = ANSWER

$                164,500.00

$                                   206,500.00

Transaction no.

Transaction

ASSETS

LIABILITIES

EQUITY

Beginning Balance

$                                 253,000.00

$                  73,000.00

$                                   180,000.00

1

Additional shares of stock sold for Cash

$                                   26,500.00 [Cash increased]

[No effect]

$                                     26,500.00 [Common Stock increased]

2

Building Purchased

$                                 108,000.00 [Building increased]

$                  91,500.00 [Accounts payable increased]

[No effect]

$                                 (16,500.00) [Cash decreased]

3

Short Term Investment purchased for Cash

$                                   10,300.00 [Investment increased]

[No effect]

[No effect]

$                                 (10,300.00) [Cash decreased]

4

Loan to Employee

$                                 (11,300.00) [Notes receivables increased]

[No effect]

[No effect]

$                                   11,300.00 [Cash decreased]

Ending Balance

$                                 371,000.00 = ANSWER

$                164,500.00

$                                   206,500.00

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