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1. Matt Broderick Company began operations on January 2, 2013. It employs 9 indi

ID: 2451439 • Letter: 1

Question

1. Matt Broderick Company began operations on January 2, 2013. It employs 9 individuals who work 8-hour days and are paid hourly. Each employee earns 9 paid vacation days and 8 paid sick days annually. Vacation days may be taken after January 15 of the year following the year in which they are earned. Sick days may be taken as soon as they are earned; unused sick days accumulate. Additional information is as follows.

Actual Wage Rate Vacation Days used by each Employee Sick days used by each employee

Matt Broderick Company has chosen to accrue the cost of compensated absences at rates of pay in effect during the period when earned and to accrue sick pay when earned.

A. Prepare journal entries to record transactions related to compensated absences during 2013 and 2014. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

(CR) Cash

2. Sheryl Crow Equipment Company sold 594 Rollomatics during 2014 at $6,570 each. During 2014, Crow spent $66,850 servicing the 2-year warranties that accompany the Rollomatic. All applicable transactions are on a cash basis.

Prepare 2014 entries for Crow using the expense warranty approach. Assume that Crow estimates the total cost of servicing the warranties will be $191,000 for 2 years. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

(to record the warranty liability)

2013 2014 2013 2014 2013 2014 17 18 0 8 6 7

Explanation / Answer

Answer:1

What is the cost for vacation pay for 2013?

(1) 9 employees X $17.00/hr. X 8 hrs./day X 9 days = $11016

What is the cost for sick pay for 2013

(2) 9 employees X $17.00/hr. X 8 hrs./day X 8 days = $9792

What is the journal entry to record both for 2013?

Wage expense………………$20808

      Vacation wages/p…………… $11016

      Sick wages payable…………. 9792

What additional entry is needed for 2013? (Sicks days used)

(3) 9 employees X $17.00/hr. X 8 hrs./day X 6 days = $7344

Sick wages payable……… 7344

Cash………………………….7344

? What is the cost for vacation pay for 2014?

(4) 9 employees X $18.00/hr. X 8 hrs./day X 9 days = $11664

What is the cost for sick pay for 2014?

(5) 9 employees X $18.00/hr. X 8 hrs./day X 8 days = $10368

What is the journal entry to record both for 2014?

Wage expense………………22032

            Vacation wages/p…………… 11664

             Sick wages payable…………. 10368

How much cash goes out for vacation and sick pay in 2014?

(8) 9 employees X $18.00/hr. X 8 hrs./day X 8 days = $10368 vacation

9 employees X $18.00/hr. X 8 hrs./day X 7 days = +9072sick = $19440

By how much does sick pay payable get debited?

(7) 9 employees X $17.00/hr. X 8 hrs./day X (8-6=2) days = $2448

9 employees X $18.00/hr. X 8 hrs./day X (7-2=5) days = +6480= $8928

By how much vacation payable get debited?

(6) 9 employees X $17.00/hr. X 8 hrs./day X 8 days = $9792 all is from last year

What else gets debited?

Wage expense (for extra $1 for vacation and sick pay).

SICK PAY: 9 PEOPLE X ($18-$17) X 8HRS/DAY X 2 DAYS last yr = $144

VACATION PAY: 9 PEOPLE X ($18-$17) X 8HRS/DAY X 8 DAYS last yr = $576

Wage Expense……………. $720

Sick wages payable….… $8928

Vacation wages payable $9792

       Cash……………. $19440

Answer:2 Journal entry:

Cash A/C Dr. $3902580 (594*6570)

    To Sales A/C                  $3902580

Warranty Expense A/C Dr. $66850

     To Cash A/C                                $66850

Warranty Expense A/C Dr. $124150 (191000-66850)

    To Estimated Liability Warranties A/C             $124150