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Ramirez Company is completing the Information processing cycle at its fiscal yea

ID: 2339349 • Letter: R

Question

Ramirez Company is completing the Information processing cycle at its fiscal year-end on December 31. FollowIng are the correct balances at December 31 for the accounts both before and after the adjusting entries. Trial Balance. December 31 of the Current Year Adjusting Entries Debit Adjusting Entries Debit te ms Credit 6 13,500 $ 13.500 1.820 720 168.280 a Cashh b. Accounts receivable c Prepaid insurance d. Equipment e, Accumulated depreclation, equipment f. Income taxes payable g. Common stock and additional paid-in capital h. Retained earnings, January 1 i. Service revenue j. Salery expense k Depreciation expense l. Insurance expense m. Income tax expense 168.280 S 42,100 112,000 19.600 64.400 1.380 112,000 19,600 66,220 55,470 55,470 6.000 130 6 238.100 $ 238,100 $ 247300 $ 247,300

Explanation / Answer

4) Total assets turnover = Sales/Average total assets

Ending total assets = 13500+1820+720+168280-48100 = 136220

Beginning total assets = 110000

Average total assets = (136220+110000/2) = 123110

Total assets turnover = 66220/123110 = 0.538 Times

Closing entry

Date account and explanation debit credit Service revenue 66220 Income summary 3240 Salary expense 55470 Depreciation expense 6000 Insurance expense 130 Income tax expense 1380 (To close revenue and expense account)