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1. Listed below are the transactions that occurred in September 2006. 9/1 The co

ID: 2477489 • Letter: 1

Question

1. Listed below are the transactions that occurred in September 2006.

9/1 The company issued 500 shares of capital stock at $10 per share.

9/2 Jackson Corporation borrowed $10,000 from the bank signing a 3-month note at 12% annual interest.

9/3 $3,000 supplies were purchased on account.

9/4 Office furniture was purchased for $6,000 cash. The furniture is expected to have a ten-year life, with no residual value.

9/15 Wages for the first half of September were paid, $2,000.

9/17 The company billed customers $1,500 for services performed.

9/20 $3,000 was received for services to be provided in September and October.

9/23 $5,000 cash was received for services performed in September.

9/27 The company collected $1,000 on account.

9/30 Declared and paid dividends, $1,000.

2. Post each of the journal entires to the appropriate ledger (T) accounts.

4. Record in general journal form any adjusting entries needed at the end of September and post the entries to the ledger. Additional information available at the end of SEptember includes:

k. $2,000 of supplies remains on hand.

l. Fees earned but not yet billed total $3,000.

m. By the end of September, the company had performed one-third of the services related to the 9/20 transaction.

n. At the end of September, employees were owed $2,000.

o. Hint: There are two more adjusting entries required ( 9/2 and 9/4)

5. Post adjusting journal entries to the ledger accounts.

Use the appropriate following accounts to record the journal entries:

Cash                                      

Accounts Receivable                         

Supplies                                

Office Furniture                  

Accumulated Depreciation-Office Furniture

Notes Payable                                     

Accounts Payable                              

Unearned Revenue                            

Wages Payable

Interest Payable

Dividends

Capital Stock

Retained Earnings

Revenue

Wages Expense

Supplies Expense

Depreciation Expense – Office Furniture

Interest Expense

Explanation / Answer

09/01

Cash Dr 5,000

Capital Stock Cr 5,000

09/02

Cash Dr 10,000

Notes Payable Cr 10,000

09/03

Supplies Dr 3,000

Accounts Payable Cr 3,000

09/04

Office Furniture Dr 6,000

Cash Cr 6,000

09/15

Wages Expense Dr 2,000

Cash Cr 2,000

09/17

Accounts Receivable Dr 1,500

Revenue Cr 1,500

09/20

Cash Dr 3,000

Unearned Revenue Cr 3,000

09/23

Cash Dr 5,000

Revenue Cr 5,000

09/27

Cash Dr 1,000

Accounts Receivable Cr 1,000

09/30

Dividends Dr 1,000

Cash Cr 1,000

K.

Supplies Expense Dr 2,000

Supplies Cr 2,000

l.

Unearned revenue Dr 3,000

Revenue Cr 3,000

m

Unearned revenue Dr 1,000

Revenue Cr 1,000

n

Wages expenses Dr 2,000

Wages Payable Cr 2,000

o

Interest Dr $ 100 ( 10,000 X 12% X 1 /12)

Interest Payable Cr $ 100