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Yard Professionals Inc. experienced the following events in 2018, its first year

ID: 2333245 • Letter: Y

Question

Yard Professionals Inc. experienced the following events in 2018, its first year of operation: 1. Performed counseling services for $18,000 cash. 2. Purchased $6,400 of supplies on account. 3. A physical count on December 31, 2018, found that there was $1,270 of supplies on hand. Required Based on this information alone: a. Record the events under an accounting equation. b. Prepare an income statement, balance sheet, and statement of cash flows for the 2018 accounting period. c. What is the balance in the Supplies account as of January 1, 2019? d. What is the balance in the Supplies Expense account as of January 1, 2019?

Explanation / Answer

Answers

Event

Cash

Supplies

Accounts payable

Retained earnings

1. Performed Counseling services

$                                   18,000.00

$         18,000.00

2. Purchased supplies

$                     6,400.00

$                                        6,400.00

3. Used Supplies

$                  (5,130.00)

$         (5,130.00)

TOTALS

$                                   18,000.00

$                     1,270.00

$                                        6,400.00

$         12,870.00

Income Statement

Conseling Service revenue

$                                   18,000.00

Expense- Supplies expense

$                                     5,130.00

Net Income

$                                   12,870.00

Balance Sheet

Assets

Cash

$                                   18,000.00

Supplies

$                                     1,270.00

Total Assets

$                  19,270.00

Liabilities

Accounts payable

$                                    6,400.00

Total Liabilities

$                     6,400.00

Stockholder's Equity

Common Stock

$                                                  -  

Retained earnings

$                                   12,870.00

Total Stockholder's Equity

$                  12,870.00

Total Liabilities & Stockholder's Equity

$                  19,270.00

Cash Flows from Operating Activities

Cash received from services- clients

$                                   18,000.00

Cash paid for supplies

$                                                  -  

Net Cash flow from operaying activities

$                                   18,000.00

Cash flows from investing activities

$                                                  -  

Cash Flows from Financing activities

$                                                  -  

Net Change in Cash

$                                   18,000.00

Beginning Cash balance

$                                                  -  

Ending Cash balance

$                                   18,000.00

Supplies balance on Jan 1 2019

$      0 [being first year]

Supplies expense on 31 Jan 2019

$                                     5,130.00

Event

Cash

Supplies

Accounts payable

Retained earnings

1. Performed Counseling services

$                                   18,000.00

$         18,000.00

2. Purchased supplies

$                     6,400.00

$                                        6,400.00

3. Used Supplies

$                  (5,130.00)

$         (5,130.00)

TOTALS

$                                   18,000.00

$                     1,270.00

$                                        6,400.00

$         12,870.00