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1.Consider the following information for YumYum Inc. as of December 31, 2015: Yu

ID: 2415585 • Letter: 1

Question

1.Consider the following information for YumYum Inc. as of December 31, 2015:

YumYum has a service contract with a maintenance company. The contract is for cleaning services at a rate of $3,000 per month. The maintenance company bills YumYum semiannually on October 1 and April 1. The contract commenced on October 1, 2015. During 2015, YumYum received advances from customers for the first time. Total collections in 2015 were $100,000. At December 31, 2015, $30,000 of the advances had not been earned. In 2015, YumYum had 50 employees. Each employee earned 10 days of vacation pay. The actual rate for 2005 was $300 per day. During 2015, 10 employees used all of their vacation days for 2015. At January 1, 2015, the Vacation Payable account had a balance of $10,000.

What is the amount of liability for advances from customers at December 31, 2015?

What is the journal entry for Vacation Payable at December 31, 2015?

What is the amount of accrued liability for maintenance at December 31, 2015?

2. Which of the following has no effect on comprehensive income?

A. Unrealized gains and losses on held-to-maturity investments

B. Unrealized gains and losses on available-for-sale investments

C. Unrealized gains and losses on trading securities

D. Realized gains and losses on available-for-sale securities that were held in previous periods

3. Dede entered into a 10-year lease of equipment for $5,000 a year, payable at the beginning of each year. At the end of the

lease, the equipment will probably be worthless. If Dede’s incremental borrowing rate is 10 percent and the lessor’s implicit

interest rate, which Dede is aware of, is 8 percent, Dede should record an

expense of $5,000

asset of $5,000

asset of $33,795

None of the above

4. The journal entry in the buyer’s books to record the honoring by the seller of an account deemed uncollectible in a factoring

agreement with recourse would include a

debit to Bad Debt Expense

debit to Allowance for Uncollectible Accounts

debit to Cash

debit to Loss on Factoring Agreement

5. The journal entry in the seller’s books to record an account deemed uncollectible in a factoring agreement with recourse would include a

debit to Bad Debt Expense

debit to Allowance for Uncollectible Accounts

debit to Accounts Receivable

None of the above

A. Unrealized gains and losses on held-to-maturity investments

B. Unrealized gains and losses on available-for-sale investments

C. Unrealized gains and losses on trading securities

D. Realized gains and losses on available-for-sale securities that were held in previous periods

Explanation / Answer

- Liability for advance from customers is $30,000 which is not earned.

-

Vacation pay Dr 120,000

To Vacation payable Cr. 120,000

- Accrued Liability for Maintenance bill at 31.12.2015 = 3000*3 = $9,000