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S. What would be the effect on the balance sheet if the adjustments for unbilled

ID: 2407949 • Letter: S

Question

S. What would be the effect on the balance sheet if the adjustments for unbilled fees and accrued wages were omitted at the end of the year? 4. Wh at would be the effect on the "Net increase or decrease in cash" on the statement cash flows if the adjustments for unbilled fees and accrued wages were omitted at the end of the year? OBJ.2, 3,4,5 PR 3-3A Adjusting entries General Ledgertrial balance at the end of its first year of operations: Milbank Repairs & Service, an electronics repair store, prepared the following unadjusted Milbank Repairs& Service Unadjusted Trial Balance June 30, 2019 Debit Balances Credit Balances Cash Accounts Receivable.. Supplies Equipment. Accounts Payable Unearned Fees Nancy Townes, Capital Nancy Townes, Drawing Fees Earned Wages Expense Rent Expense Utilities Expense Miscellaneous Expense 10.350 67,500 16,200 166,100 15,750 18,000 171,500 13,500 294.750 94,500 72,000 51,750 8,100 500,000 500,000 For preparing the adjusting entries, the following data were assembled: . Fees earned but unbilled on June 30 were $7,380. Supplies on hand on June 30 were $2,775 . Depreciation of equipment was estimated to be $11,000 for the year. . The balance in unearned fees represented the June 1 receipt in advance for services to be provided. During June, $16,500 of the services were provided. Unpaid wages accrued on June 30 were $3,880. Instructions 1. Journalize the adjusting entries necessary on June 30, 2019. 2. Determine the revenues, expenses, and net income of Milbank Repairs & Service before the adjusting entries. 3. Determine the revenues, expenses, and net income of Milbank Repairs & Service after the adjusting entries. 4. Determine the effect of the adjusting entries on Nancy Townes, Capital.

Explanation / Answer

Answer 1. Journal Entry Date Particulars Dr. Amt. Cr. Amt. a. Accounts Receivable      7,380.00    Fees Earned      7,380.00 (To record the fees earned but unbilled) b. Supplies Expense ($16,200 - $2,775)    13,925.00    Supplies    13,925.00 (To record the supplies expense) c. Depreciation Expense    11,000.00    Accumulated Depreciation - Equipment    11,000.00 (to record the depreciation expense on equip.) d. Unearned Fees    16,500.00    Fees Earned    16,500.00 (To record the fees earned) e. Wages Expense      3,880.00    Wages Payable      3,880.00 (To record the wages due) Answer 2. Milbank Repair & Service Income Statement (Before Adjustment) For the Year Ended Jun 30, 2019 Revenues Fees earned    294,750.00 Expenses: Wages Expense    94,500.00 Rent Expense    72,000.00 Utilities Expense    51,750.00 Misc. Expense      8,100.00    226,350.00 Net Income      68,400.00 Answer 3. Milbank Repair & Service Income Statement (After Adjustment) For the Year Ended Jun 30, 2019 Revenues Fees earned    318,630.00 Expenses: Wages Expense    98,380.00 Rent Expense    72,000.00 Utilities Expense    51,750.00 Misc. Expense      8,100.00 Depreciation Expense    11,000.00 Supplies Expense    13,925.00    255,155.00 Net Income      63,475.00 Answer 4. Net Income (After Adjustment Entries)    63,475.00 Net Income (Before Adjustment Entries)    68,400.00 Effect on Nancy Tones Capital Account    (4,925.00) Capital is decrease by $4,925 after the adjusting entries.