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Explain the closing entry process and prepare the closing entries in journal for

ID: 2371174 • Letter: E

Question

Explain the closing entry process and prepare the closing entries in journal form based on the information in question 1.

POST INC. BANK RECONCILIATION

Cash balance per bank                                                                                                            $8,200

Cash balance per books (general ledger)                                                                               $6,500

Outstanding checks                                                                                                                $2,460

Check mailed to the bank for deposit had not reached the bank by the statement date.             $500

NSF check returned by the bank for accounts receivable                                                     $100

July interest earned on the bank statement                                                                            $20

Check no. 700 for misc. expense cleared the bank for $200; erroneously recorded            in our books for $20                 

~ Prepare a bank reconciliation.                  

~ Shown the accounting entries that must be made by

~ Matrix Inc. in journal entry and T-Account format.

Fill in the blanks:

Sales Revenue                        $800

Beginning Inventory               $100

Purchases                                $700

Available for Sale                  ?

Ending Inventory                    $500

Cost of Goods Sold                ?

Gross Profit                            ?

Operating Expenses                $200

Net Income                             ?

Assume you serve on the board of a local golf and country club. In preparation for renegotiating the club

Explanation / Answer

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