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a) On the first day of the month Javier opened a bank account in the name of the

ID: 2340943 • Letter: A

Question

a) On the first day of the month Javier opened a bank account in the name of the business; in which I deposit $ 25,000. b) $ 600 was paid in cash for the month's rent. c) A used truck was purchased for $ 8,000 in cash. d) Tools were purchased for $ 3,000 on credit at Home Depot. e) $ 150 was paid in cash for the use of electric power. f) $ 1,500 was paid in advance for a 2-year insurance for the truck. g) Customers paid the business $ 3,000 in cash for services received. h) Pay $ 700 of salary to an employee. i) Javier prepares a plot of land and the client makes a cash payment for $ 2,500 and he has to pay $ 1,000. j) Pay $ 35 of the telephone bill. k) Javier buys $ 300 in office equipment. Pay $ 100 in cash and take the remaining $ 200 on credit. l) Of the money owed by the client in letter i, the client pays $ 500. m) Javier pays an employee $ 850 salary. n) Javier pays $ 1,000 of the tools purchased in letter d. o) The business generated $ 2,000 more in income; of which he received $ 1,400 in cash and $ 600 remain receivable. p) The owner withdraws $ 500 from the business account for personal use. and make the T Accounts, Trial Balance, Income Statement, Retained Earnings Statement and Balance Sheet Statement.

Explanation / Answer

Cash

(a)

$25000

(b)

$600

(g)

$3000

(c)

$8000

(i)

$2500

(e)

$150

(L)

$500

(f)

$1500

(o)

$1400

(h)

$700

(j)

$35

(k)

$100

(m)

$850

(n)

$1000

(p)

$500

Ending balance

$18965

Withdrawals

(p)

$500

Ending balance

$500

Office equipment

(k)

$300

Ending balance

$300

Telephone expense

(j)

$35

Ending balance

$35

Salary expense

(h)

$700

(m)

$850

Ending balance

$1550

Prepaid Insurance

(f)

$1500

Ending balance

$1500

Service revenue

(g)

$3000

(i)

$3500

(o)

$2000

Ending balance

$8500

Accounts receivable

(i)

$1000

(L)

$500

(o)

$600

Ending balance

$1100

Capital

(a)

$25000

Ending balance

$25000

Rent Expense

(b)

$600

Ending balance

$600

Truck

(c)

$8000

Ending balance

$8000

Tools

(d)

$3000

Ending balance

$3000

Accounts payable

(n)

$1000

(d)

$3000

(k)

$200

Ending balance

$2200

Electricity Power

(e)

$150

Ending balance

$150

Trial Balance

Accounts Title

Debit

Credit

Cash

$18965

Capital

$25000

Rent expense

$600

Truck

$8000

Accounts payable

$2200

Electric power expense

$150

Prepaid insurance

$1500

Service revenue

$8500

Salary expense

$1550

Telephone expense

$35

Office equipment

$300

Accounts receivable

$1100

Tools

$3000

Withdrawals

$500

$35700

$35700

Income Statement

Service revenue

$8500

Less:

Rent expense

($600)

Electric power expense

($150)

Salary expense

($1550)

Telephone expense

($35)

Net income

$6165

Statement of Retained Earnings

Beginning balance

$0

+ Net income

$6165

- Dividends paid

$0

Ending balance

$6165

Balance Sheet

ASSETS;

$

$

Current Assets:

Cash

$18965

Accounts receivable

$1100

Prepaid insurance

$1500

Total current assets

$21565

Non-current Assets:

Tools

$3000

Truck

$8000

Office equipment

$300

$11300

Total assets

$32865

LIABILITIES

Current Liabilities;

Accounts payable

$2200

Total current liabilities

$2200

Equity;

Capital

$25000

- Withdrawal

($500)

Retained earnings

$6165

$30665

Total liabilities and equity

$32865

Cash

(a)

$25000

(b)

$600

(g)

$3000

(c)

$8000

(i)

$2500

(e)

$150

(L)

$500

(f)

$1500

(o)

$1400

(h)

$700

(j)

$35

(k)

$100

(m)

$850

(n)

$1000

(p)

$500

Ending balance

$18965