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On April 28, Joseph Carpenter formed a corporation, Carpenter Printing, to be op

ID: 2500653 • Letter: O

Question

On April 28, Joseph Carpenter formed a corporation, Carpenter Printing, to be operated as a printing business.

On April 29, Carpenter Printing issued 2,500 shares of common stock, at $20 per share, to Joseph Carpenter in exchange for cash.

On April 30, Carpenter Printing rented furnished office space, paying the rent in advance for May and June, issuing a check for $10,000.

On May 1, Carpenter Printing issued an additional 3,500 shares of common stock, at $20 per share to Joseph Carpenter in exchange for printing equipment. The Equipment had an estimated residual value of $7,000, and an estimated useful life of 7 years.

On May 2, Carpenter Printing purchased a 12 month umbrella insurance policy, issuing a check for $1,200.

On May 5, Carpenter Printing purchased supplies on account for $15,000.

On May 9, Carpenter Printing printed $18,000 in magazines for the Pierre Company. The magazines were delivered on May 10, along with an invoice for $8,000 due June 10. $6,000 will be invoiced in June and will be due July 10. $4,000 will be invoiced in July and will be due August 10.

On May 20, Cecil Advertising Agency paid Carpenter Printing $16,000 ($9,000 to print advertisements in May and $7,000 to print advertisements in June). On May 30, $9,000 of advertisements were printed and delivered.

On May 31, $1,500 of the supplies purchased on May 5 have not been used.

On May 31, dividends of $1,000 were paid.

Assuming no further transactions, the Depreciation Expense on the Income Statement of Carpenter Printing For the Month Ended May 31 = ?

1167

1050

750

833

5 points

Question 48

The following text is used in Questions 47-56.

On April 28, Joseph Carpenter formed a corporation, Carpenter Printing, to be operated as a printing business.

On April 29, Carpenter Printing issued 2,500 shares of common stock, at $20 per share, to Joseph Carpenter in exchange for cash.

On April 30, Carpenter Printing rented furnished office space, paying the rent in advance for May and June, and issuing a check for $10,000.

On May 1, Carpenter Printing issued an additional 3,500 shares of common stock, at $20 per share to Joseph Carpenter in exchange for printing equipment. The Equipment had an estimated residual value of $7,000, and an estimated useful life of 7 years.

On May 2, Carpenter Printing purchased a 12 month umbrella insurance policy, issuing a check for $1,200.

On May 5, Carpenter Printing purchased supplies on account for $15,000.

On May 9, Carpenter Printing printed $18,000 in magazines for the Pierre Company. The magazines were delivered on May 10, along with an invoice for $8,000 due June 10. $6,000 will be invoiced in June and will be due July 10. $4,000 will be invoiced in July and will be due August 10.

On May 20, Cecil Advertising Agency paid Carpenter Printing $16,000 ($9,000 to print advertisements in May and $7,000 to print advertisements in June). On May 30, $9,000 of advertisements were printed and delivered.

On May 31, $1,500 of the supplies purchased on May 5 have not been used.

On May 31, dividends of $1,000 were paid.

Assuming no further transactions, the Supplies Expense on the Income Statement of Carpenter Printing For the Month Ended May 31 = ?

1,350

15,000

1,500

13,500

5 points

Question 49

The following text is used in Questions 47-56.

On April 28, Joseph Carpenter formed a corporation, Carpenter Printing, to be operated as a printing business.

On April 29, Carpenter Printing issued 2,500 shares of common stock, at $20 per share, to Joseph Carpenter in exchange for cash.

On April 30, Carpenter Printing rented furnished office space, paying the rent in advance for May and June, and issuing a check for $10,000.

On May 1, Carpenter Printing issued an additional 3,500 shares of common stock, at $20 per share to Joseph Carpenter in exchange for printing equipment. The Equipment had an estimated residual value of $7,000, and an estimated useful life of 7 years.

On May 2, Carpenter Printing purchased a 12 month umbrella insurance policy, issuing a check for $1,200.

On May 5, Carpenter Printing purchased supplies on account for $15,000.

On May 9, Carpenter Printing printed $18,000 in magazines for the Pierre Company. The magazines were delivered on May 10, along with an invoice for $8,000 due June 10. $6,000 will be invoiced in June and will be due July 10. $4,000 will be invoiced in July and will be due August 10.

On May 20, Cecil Advertising Agency paid Carpenter Printing $16,000 ($9,000 to print advertisements in May and $7,000 to print advertisements in June). On May 30, $9,000 of advertisements were printed and delivered.

On May 31, $1,500 of the supplies purchased on May 5 have not been used.

On May 31, dividends of $1,000 were paid.

Assuming no further transactions, the Total Expenses on the Income Statement of Carpenter Printing For the Month Ended May 31 = ?

7,350

7,650

19,650

19,350

10 points

Question 50

The following text is used in Questions 47-56.

On April 28, Joseph Carpenter formed a corporation, Carpenter Printing, to be operated as a printing business.

On April 29, Carpenter Printing issued 2,500 shares of common stock, at $20 per share, to Joseph Carpenter in exchange for cash.

On April 30, Carpenter Printing rented furnished office space, paying the rent in advance for May and June, and issuing a check for $10,000.

On May 1, Carpenter Printing issued an additional 3,500 shares of common stock, at $20 per share to Joseph Carpenter in exchange for printing equipment. The Equipment had an estimated residual value of $7,000, and an estimated useful life of 7 years.

On May 2, Carpenter Printing purchased a 12 month umbrella insurance policy, issuing a check for $1,200.

On May 5, Carpenter Printing purchased supplies on account for $15,000.

On May 9, Carpenter Printing printed $18,000 in magazines for the Pierre Company. The magazines were delivered on May 10, along with an invoice for $8,000 due June 10. $6,000 will be invoiced in June and will be due July 10. $4,000 will be invoiced in July and will be due August 10.

On May 20, Cecil Advertising Agency paid Carpenter Printing $16,000 ($9,000 to print advertisements in May and $7,000 to print advertisements in June). On May 30, $9,000 of advertisements were printed and delivered.

On May 31, $1,500 of the supplies purchased on May 5 have not been used.

On May 31, dividends of $1,000 were paid.

Assuming no further transactions, the Total Revenue on the Income Statement of Carpenter Printing For the Month Ended May 31 = ?

18,000

27,000

34,000

17,000

10 points

Question 51

The following text is used in Questions 47-56.

On April 28, Joseph Carpenter formed a corporation, Carpenter Printing, to be operated as a printing business.

On April 29, Carpenter Printing issued 2,500 shares of common stock, at $20 per share, to Joseph Carpenter in exchange for cash.

On April 30, Carpenter Printing rented furnished office space, paying the rent in advance for May and June, and issuing a check for $10,000.

On May 1, Carpenter Printing issued an additional 3,500 shares of common stock, at $20 per share to Joseph Carpenter in exchange for printing equipment. The Equipment had an estimated residual value of $7,000, and an estimated useful life of 7 years.

On May 2, Carpenter Printing purchased a 12 month umbrella insurance policy, issuing a check for $1,200.

On May 5, Carpenter Printing purchased supplies on account for $15,000.

On May 9, Carpenter Printing printed $18,000 in magazines for the Pierre Company. The magazines were delivered on May 10, along with an invoice for $8,000 due June 10. $6,000 will be invoiced in June and will be due July 10. $4,000 will be invoiced in July and will be due August 10.

On May 20, Cecil Advertising Agency paid Carpenter Printing $16,000 ($9,000 to print advertisements in May and $7,000 to print advertisements in June). On May 30, $9,000 of advertisements were printed and delivered.

On May 31, $1,500 of the supplies purchased on May 5 have not been used.

On May 31, dividends of $1,000 were paid.

Assuming no further transactions, the Net Income on the Income Statement of Carpenter Printing For the Month Ended May 31 = ?

14,350

7,650

10,350

9,650

5 points (Extra Credit)

Question 52

The following text is used in Questions 47-56.

On April 28, Joseph Carpenter formed a corporation, Carpenter Printing, to be operated as a printing business.

On April 29, Carpenter Printing issued 2,500 shares of common stock, at $20 per share, to Joseph Carpenter in exchange for cash.

On April 30, Carpenter Printing rented furnished office space, paying the rent in advance for May and June, and issuing a check for $10,000.

On May 1, Carpenter Printing issued an additional 3,500 shares of common stock, at $20 per share to Joseph Carpenter in exchange for printing equipment. The Equipment had an estimated residual value of $7,000, and an estimated useful life of 7 years.

On May 2, Carpenter Printing purchased a 12 month umbrella insurance policy, issuing a check for $1,200.

On May 5, Carpenter Printing purchased supplies on account for $15,000.

On May 9, Carpenter Printing printed $18,000 in magazines for the Pierre Company. The magazines were delivered on May 10, along with an invoice for $8,000 due June 10. $6,000 will be invoiced in June and will be due July 10. $4,000 will be invoiced in July and will be due August 10.

On May 20, Cecil Advertising Agency paid Carpenter Printing $16,000 ($9,000 to print advertisements in May and $7,000 to print advertisements in June). On May 30, $9,000 of advertisements were printed and delivered.

On May 31, $1,500 of the supplies purchased on May 5 have not been used.

On May 31, dividends of $1,000 were paid.

Assuming no further transactions, the Total Assets on the Balance Sheet of Carpenter Printing As of May 31 = ?

149,400

153,750

154,500

148,650

10 points

Question 53

The following text is used in Questions 47-56.

On April 28, Joseph Carpenter formed a corporation, Carpenter Printing, to be operated as a printing business.

On April 29, Carpenter Printing issued 2,500 shares of common stock, at $20 per share, to Joseph Carpenter in exchange for cash.

On April 30, Carpenter Printing rented furnished office space, paying the rent in advance for May and June, and issuing a check for $10,000.

On May 1, Carpenter Printing issued an additional 3,500 shares of common stock, at $20 per share to Joseph Carpenter in exchange for printing equipment. The Equipment had an estimated residual value of $7,000, and an estimated useful life of 7 years.

On May 2, Carpenter Printing purchased a 12 month umbrella insurance policy, issuing a check for $1,200.

On May 5, Carpenter Printing purchased supplies on account for $15,000.

On May 9, Carpenter Printing printed $18,000 in magazines for the Pierre Company. The magazines were delivered on May 10, along with an invoice for $8,000 due June 10. $6,000 will be invoiced in June and will be due July 10. $4,000 will be invoiced in July and will be due August 10.

On May 20, Cecil Advertising Agency paid Carpenter Printing $16,000 ($9,000 to print advertisements in May and $7,000 to print advertisements in June). On May 30, $9,000 of advertisements were printed and delivered.

On May 31, $1,500 of the supplies purchased on May 5 have not been used.

On May 31, dividends of $1,000 were paid.

Assuming no further transactions, the Total Liabilities on the Balance Sheet of Carpenter Printing As of May 31 = ?

15,000

24,000

22,000

31,000

5 points

Question 54

The following text is used in Questions 47-56.

On April 28, Joseph Carpenter formed a corporation, Carpenter Printing, to be operated as a printing business.

On April 29, Carpenter Printing issued 2,500 shares of common stock, at $20 per share, to Joseph Carpenter in exchange for cash.

On April 30, Carpenter Printing rented furnished office space, paying the rent in advance for May and June, and issuing a check for $10,000.

On May 1, Carpenter Printing issued an additional 3,500 shares of common stock, at $20 per share to Joseph Carpenter in exchange for printing equipment. The Equipment had an estimated residual value of $7,000, and an estimated useful life of 7 years.

On May 2, Carpenter Printing purchased a 12 month umbrella insurance policy, issuing a check for $1,200.

On May 5, Carpenter Printing purchased supplies on account for $15,000.

On May 9, Carpenter Printing printed $18,000 in magazines for the Pierre Company. The magazines were delivered on May 10, along with an invoice for $8,000 due June 10. $6,000 will be invoiced in June and will be due July 10. $4,000 will be invoiced in July and will be due August 10.

On May 20, Cecil Advertising Agency paid Carpenter Printing $16,000 ($9,000 to print advertisements in May and $7,000 to print advertisements in June). On May 30, $9,000 of advertisements were printed and delivered.

On May 31, $1,500 of the supplies purchased on May 5 have not been used.

On May 31, dividends of $1,000 were paid.

Assuming no further transactions, the Total Stockholders’ Equity on the Balance Sheet of Carpenter Printing As of May 31 = ?

122,750

126,650

130,500

134,400

5 points (Extra Credit)

Question 55

The following text is used in Questions 47-56.

On April 28, Joseph Carpenter formed a corporation, Carpenter Printing, to be operated as a printing business.

On April 29, Carpenter Printing issued 2,500 shares of common stock, at $20 per share, to Joseph Carpenter in exchange for cash.

On April 30, Carpenter Printing rented furnished office space, paying the rent in advance for May and June, and issuing a check for $10,000.

On May 1, Carpenter Printing issued an additional 3,500 shares of common stock, at $20 per share to Joseph Carpenter in exchange for printing equipment. The Equipment had an estimated residual value of $7,000, and an estimated useful life of 7 years.

On May 2, Carpenter Printing purchased a 12 month umbrella insurance policy, issuing a check for $1,200.

On May 5, Carpenter Printing purchased supplies on account for $15,000.

On May 9, Carpenter Printing printed $18,000 in magazines for the Pierre Company. The magazines were delivered on May 10, along with an invoice for $8,000 due June 10. $6,000 will be invoiced in June and will be due July 10. $4,000 will be invoiced in July and will be due August 10.

On May 20, Cecil Advertising Agency paid Carpenter Printing $16,000 ($9,000 to print advertisements in May and $7,000 to print advertisements in June). On May 30, $9,000 of advertisements were printed and delivered.

On May 31, $1,500 of the supplies purchased on May 5 have not been used.

On May 31, dividends of $1,000 were paid.

Assuming no further transactions, the Increase (Decrease) in Retained Earnings on the Retained Earnings Statement of Carpenter Printing For the Month Ended May 31 = ?

14,350

6,650

8,650

9,350

5 points (Extra Credit)

Question 56

The following text is used in Questions 47-56.

On April 28, Joseph Carpenter formed a corporation, Carpenter Printing, to be operated as a printing business.

On April 29, Carpenter Printing issued 2,500 shares of common stock, at $20 per share, to Joseph Carpenter in exchange for cash.

On April 30, Carpenter Printing rented furnished office space, paying the rent in advance for May and June, and issuing a check for $10,000.

On May 1, Carpenter Printing issued an additional 3,500 shares of common stock, at $20 per share to Joseph Carpenter in exchange for printing equipment. The Equipment had an estimated residual value of $7,000, and an estimated useful life of 7 years.

On May 2, Carpenter Printing purchased a 12 month umbrella insurance policy, issuing a check for $1,200.

On May 5, Carpenter Printing purchased supplies on account for $15,000.

On May 9, Carpenter Printing printed $18,000 in magazines for the Pierre Company. The magazines were delivered on May 10, along with an invoice for $8,000 due June 10. $6,000 will be invoiced in June and will be due July 10. $4,000 will be invoiced in July and will be due August 10.

On May 20, Cecil Advertising Agency paid Carpenter Printing $16,000 ($9,000 to print advertisements in May and $7,000 to print advertisements in June). On May 30, $9,000 of advertisements were printed and delivered.

On May 31, $1,500 of the supplies purchased on May 5 have not been used.

On May 31, dividends of $1,000 were paid.

Assuming no further transactions, the Total Debits on the Adjusted Trial Balance of Carpenter Printing at the close of business on May 31 = ?

162,850

209,550

169,750

208,050

a.

1167

b.

1050

c.

750

d.

833

Explanation / Answer

c) $750

Explanation:

3,500 shares of common stock, at $20 =$70,000 - $7,000( residual value) / 7 years

                          =$9,000 *1 /12 months=$750

___________________________________________________________________________________

48) d $13,500

Explanation:

$15,000 purchases - $1500 not used = $13,500

___________________________________________________________________________________

49) 19,350

Explanation:

Rent = $10,000 / 2 months=$5,000

Depreciation =$750

umbrella insurance =$1,200 / 12 months = $100

Supplies =413,500

____________________________________

total = $19,350

_________________________________________________________________________________

50) d)) $17,000

Explanation:

May 10, along with an invoice for $8,000

ADD:

On May 30, $9,000 of advertisements were printed and delivered

________________________________________________________

Total =                $17,000

______________________________________________________________________________

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