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1. From the following list of selected accounts taken from the recordsof Downing

ID: 2458106 • Letter: 1

Question

1.

           From the following list of selected accounts taken from the recordsof Downing Clinic, identify those that would appear on the balancesheet.

a.         CommonStock          f.          AccountsPayable

b.         PatientRevenue         g.         Cash

c.        Land                          h.         Medical SuppliesExpense

d.         WagesExpense          i.          MedicalSupplies

e.         Notes Payable           j.          UtilitiesExpense

2.        

2.

Determine the missing items.

   Assets   =   Liabilities +Stockholders' Equity

$75,000

$52,000

(a)

(b)

$28,000

$34,000

$84,000

(c)

$55,000

3.

For the items listed below, fill in the appropriate code letterto indicate whether the item is an asset, liability, orstockholders' equity item.

                                                           Code

           Asset                                      A

           Liability                                  L

           Stockholders'Equity              SE

_____1. RentExpense           _____6.Cash

_____2. OfficeExpensse        _____7.AccountsReceivable

_____3.Accounts Payable     _____8.Retainded Earning

_____4.CommonStock         _____9.Service Revenue

_____5.Insurance Expense     _____10.NotesPayable

2.

Determine the missing items.

   Assets   =   Liabilities +Stockholders' Equity

$75,000

$52,000

(a)

(b)

$28,000

$34,000

$84,000

(c)

$55,000

Explanation / Answer

__SE___1. RentExpense           _A____6.Cash

__A___2. Office Equipment       ___A__7.Accounts Receivable

_L____3.Accounts Payable     __SE___8.Retainded Earning

__SE___4.CommonStock         _SE____9.Service Revenue

_SE____5.Insurance Expense    __L___10.Notes Payable