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Required informatiorn /The folowing information applies to the questions display

ID: 2394879 • Letter: R

Question

Required informatiorn /The folowing information applies to the questions displayed below) Part 1 of 2 The following unadjusted trial balance is prepared at fiscal year-end for Nelson Company 25 points NELSON COMPANY Unadjusted Trial Balance anuary 31, 2017 Debit 1.850o 14 500 S, 900 2 500 42,900 Cash Merchandise inventory Store supplies Prepaid insurance Store equipment Accumulated depreciation-Store equipment Accounts payable d. Nelson, Capital J. Nelson, Withdrawals sales Sales discounts Sales returns and allowances Cost of goods sold Depreciation expense Store e Salaries expense Insurance expense eBook 19,900 16,000 10/000 Print 2, 150 References 114,900 2050 2,150 38 000 quipnent 29,500 17 000 9 200 Store supplies expense dvertising expense Totals $167,800 $167,800 Rent expense and salaries expense are equally divided between selling activities and general and administrative activities. Nelson Company uses a perpetual inventory system. Additional Information: a. Store supplies still available at fiscal year-end amount to $1,650 b. Expired insurance, an administrative expense, for the fiscal year is $1,350 c. Depreciation expense on store equipment, a selling expense, is $1,675 for the fiscal year To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $10,200 of inventory is still available at fiscal year-end. Required: 1. Using the above information prepare adjusting journal entries: K Prev TOSHIBA

Explanation / Answer

Adjusting journal entries

No

General Journal

Debit

Credit

a

Supplies Expenses

$    4,250.00

        Store Supplies

$       4,250.00

(supplies Consumed)

b

Insurance Expenses

$    1,350.00

        Prepaid Insurance

$       1,350.00

(Insurance Expired booked as expense)

c

Depreciation Expenses-Store Equipment

$    1,675.00

          Accumulated Depreciation -Store Equipment

$       1,675.00

(Depreciation expenses )

d

Loss of Inventory

$    4,300.00

         Inventories

$       4,300.00

(Inventory loss during year)

Nelson Company

Multi step Income Statement

for the year ended January 31 2017

Revenues

Sales

$ 114,900.00

Less: Sales Discount

$    2,050.00

Less: Sales returns and Allowances

$    2,150.00

$       4,200.00

Net Sales

$ 110,700.00

Cost of Goods Sold

$    38,000.00

Gross Profit

$    72,700.00

Selling Expenses

Depreciation Expenses

$    1,675.00

Advertisement Expenses

$    9,200.00

$    10,875.00

General and Administrative Expenses

Insurance Expenses

$    1,350.00

Store Supplies Expenses

$    1,650.00

Rent Expenses

$ 17,000.00

Salaries Expenses

$ 29,500.00

$    49,500.00

Other

Loss of Inventory

$       4,300.00

Net Income

$       8,025.00

Nelson Company

Single Step Income Statement

for the year ended January 31 2017

Sales Revenue

$ 110,700.00

Cost of Goods Sold

$    38,000.00

Gross Profit

$    72,700.00

Depreciation Expenses

$       1,675.00

Advertisement Expenses

$       9,200.00

Insurance Expenses

$       1,350.00

Store Supplies Expenses

$       1,650.00

Rent Expenses

$    17,000.00

Salaries Expenses

$    29,500.00

Loss of Inventory

$       4,300.00

Net Income

$       8,025.00

Adjusting journal entries

No

General Journal

Debit

Credit

a

Supplies Expenses

$    4,250.00

        Store Supplies

$       4,250.00

(supplies Consumed)

b

Insurance Expenses

$    1,350.00

        Prepaid Insurance

$       1,350.00

(Insurance Expired booked as expense)

c

Depreciation Expenses-Store Equipment

$    1,675.00

          Accumulated Depreciation -Store Equipment

$       1,675.00

(Depreciation expenses )

d

Loss of Inventory

$    4,300.00

         Inventories

$       4,300.00

(Inventory loss during year)

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