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The account balances appearing on the trial balance (below) were taken from the

ID: 2368514 • Letter: T

Question

The account balances appearing on the trial balance (below) were taken from the general ledger of Flip's Copy Shop at June 30, 2012.

Additional information for the month of June which has not yet been recorded in the accounts is as follows:

a. A physical count of supplies indicates $300 on hand at June 30.

b. The amount of insurance that expired in the month of June was $200.

c. Depreciation on equipment for June was $400.

d. Rent owed on the copy shop for the month of June was $600 but will not be paid until July.

Flip

Flip

Explanation / Answer

Account Titles

Debit

Credit

Cash

$ 7,00

Supplies

1,400

Prepaid Insurance

2,000

Equipment

24,000

Accum. Depreciation

Account Titles

Debit

Credit

Cash

$ 7,00

Supplies

1,400

Prepaid Insurance

2,000

Equipment

24,000

Accum. Depreciation

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