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The transactions below took place during the year 2014. Show by journal entries

ID: 2454284 • Letter: T

Question

The transactions below took place during the year 2014.

Show by journal entries the adjustments that would be made on a worksheet for a statement of cash flows. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.

Account Titles and Explanation

Debit

Credit

1.

2.

3.

4.

5.

1. Convertible bonds payable with a par value of $299,682 were exchanged for unissued common stock with a par value of $299,682. The market price of both types of securities was par. 2. The net income for the year was $360,985. 3. Depreciation expense for the building was $90,664. 4. Some old office equipment was traded in on the purchase of some dissimilar office equipment and the following entry was made.

Explanation / Answer

No Account Title & Explaination Debit Credit 1 Bonds Payable 299682 Common Stock 299682 2 Operating—Net income 360985 Retained Earnings 360985 3 Operating—Depreciation Expense   90664 Accumulated Depreciation—Building 90664 4 Operating—Gain on Disposal of Plant Assets 1214 Investing—Gain on Disposal of Plant Assets 1214 5 Retained Earnings 122721 Dividends Payable 122721

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