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The following list includes selected permanent accounts and all of the temporary

ID: 2372216 • Letter: T

Question

The following list includes selected permanent accounts and all of the temporary accounts from the December 31, 2011, unadjusted trial balance of Deacon Co., a business owned by Julie Deacon. Deacon Co. uses a perpetual inventory system.

Debit Credit
Merchandise inventory $28,000
Prepaid selling expenses 5,000
Dividends 2,200
Sales $429,000
Sales returns and allowances16,500
Sales discounts 4,000
Cost of goods sold 211,000
Sales salaries expense 47,000
Utilities expense 14,000
Selling expenses 35,000
Administrative expenses 95,000

Additional Information
Accrued sales salaries amount to $1,600. Prepaid selling expenses of $2,000 have expired. A physical count of year-end merchandise inventory shows $27,450 of goods still available.

(a)
Use the above account balances along with the additional information, prepare the adjusting entries

Explanation / Answer

Dec. 31 Salaries expense 1600 Salaries Payable 1600 Selling expenses 2000 Prepaid Selling Expenses 2000 Cost of Goods Sold 550 Merchandise inventory 550