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The income statement for the Four Oaks Golf Club Inc. for the month ended July 3

ID: 2481659 • Letter: T

Question

The income statement for the Four Oaks Golf Club Inc. for the month ended July 31 shows Service Revenue $19,790; Salaries and Wages Expense $9,620; Maintenance and Repairs Expense $2,840; and Income Tax Expense $1,320. The statement of retained earnings shows an opening balance for Retained Earnings of $23,410 and Dividends $1,410.

Prepare closing journal entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Prepare closing journal entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Date

Account Titles and Explanation

Debit

Credit

(To close revenue account)

(To close expense accounts)

(To close net income/(loss) to retained earnings)

(To close dividends to retained earnings)

Date

Account Titles and Explanation

Debit

Credit

July 31

(To close revenue account)

July 31

(To close expense accounts)

July 31

(To close net income/(loss) to retained earnings)

July 31

(To close dividends to retained earnings)

Explanation / Answer

Closing Entries for Four okas Golf Club for the month ended July 31 1.       Closing Income accounts to Income Summary Date Account Titles Debit Credit Jul-31 Service Revenue $        19,790 Income summary $        19,790 2 Closing all expense accounts to Income Summary Date Account Titles Debit Credit Jul-31 Income Summary $        13,780 Salaries and Wages expense $          9,620 Maintenance and Repairs $          2,840 Income tax expense $          1,320 3 Closing of Income Summary account to Retained earnings Date Account Titles Debit Credit Jul-31 Income Summary $          6,010 Retained Earnings $          6,010 4 closing dividends to retained earnings Date Account Titles Debit Credit Jul-31 Retained earnings $          1,410 Dividends $          1,410