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PART A: Nittany Lions Corporation adjusts its accounts only at year-end. The fol

ID: 2424062 • Letter: P

Question

PART A: Nittany Lions Corporation adjusts its accounts only at year-end. The following information is available as a source for preparing adjusting entries at December 31, 2015.

On November 1, 2015, the company borrowed $120,000 for one year at 9% interest and recorded a full year of accrued interest expense. Interest is payable at maturity.

On October 1, 2015, Nittany Lions collected seven month’s rent in the amount of $10,500 in advance from the renter. At that date, the company debited Cash and credited Unearned Rent Revenue for $10,500.

The Supplies Inventory account had a $4,500 balance at the beginning of the year (January 1, 2015). During the year, $6,000 of supplies were acquired, with the Supplies Expense account debited at the time of purchase. The supplies count at the end of the year (December 31, 2015) showed $5,000 of supplies is still on hand.

The company owes 6-month property taxes of $1,500 on land owned for 2015. The taxes will be paid when they are billed in February 2016. No related expense has been recorded.

Required:

For each of the above numbered items, prepare the necessary adjusting journal entry. If no adjusting entry is required, explain why. Put the adjusting journal entries in the worksheet titled “Part A Answers to Part A.”

If Nittany Lions failed to prepare necessary adjusting entries like you did in Requirement A, indicate the effect that each item will have on the company’s financial statements for the year ended December 31, 2015. Use O for overstated, U for understated, and NE for no effect. Organize your answer in tabular form, using the column headings shown below and provided in the worksheet titled “Part A Answers to Part B.”

Example 0: At year end, employees earned $4,000 in wages which will be paid on the next payroll date in January 2016. The adjusting journal entry will be:

            Rent Expense (+E, -NI, -R/E, -SE)                 4,000

                        Salaries Payable (+L)                                                 4,000

Income Statement

Balance Sheet

Adjusting entry

Revenue -

= Net Income

Assets =

Liabilities +

Stockholders’ Equity

I found the same question on Chegg but I dont think the numbers on that one is correct... Sonme one can help me with those numbers under each account? Thanks!

Income Statement

Balance Sheet

Adjusting entry

Revenue -

= Net Income

Assets =

Liabilities +

Stockholders’ Equity

Explanation / Answer

Nov 15 Cash (+ A) $130,800
   Notes Payable (+ L) $120,000
Interest Payable ($120,000 x 9%) (+L ,-E) $10,800

Oct 15 Cash (+ A) $10,500
   unearned Revenue Rent ( + L, + E) $10,500

Supplies Expenses (+E) $500
   Supplies (- A) $500

Accured Property Tax (- E ,+ L) $1500
   Property Tax $1500