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Yang Co. was organized on April 1, 2017. The company prepares quarterly financia

ID: 2543811 • Letter: Y

Question

Yang Co. was organized on April 1, 2017. The company prepares quarterly financial statements. The adjusted trial balance amounts at June 30 are shown below.

Debit

Credit

Determine the amount that appears for Owner’s Capital at June 30, 2017.

Debit

Credit

Cash $ 6,600 Accumulated Depreciation—Equipment $ 800 Accounts Receivable 580 Notes Payable 4,200 Prepaid Rent 800 Accounts Payable 800 Supplies 900 Salaries and Wages Payable 400 Equipment 12,300 Interest Payable 80 Owner’s Drawings 500 Unearned Rent Revenue 300 Salaries and Wages Expense 7,300 Owner’s Capital 12,880 Rent Expense 1,600 Service Revenue 11,000 Depreciation Expense 800 Rent Revenue 1,400 Supplies Expense 100 $31,860 Utilities Expense 300 Interest Expense 80 $31,860

Explanation / Answer

Net Income = Service Revenue + Rent Revenue - Salaries and Wages Expense - Rent Expense - Depreciation Expense - Supplies Expense - Utilities Expense - Interest Expense
Net Income = $11,000 + $1,400 - $7,300 - $1,600 - $800 - $100 - $300 - $80
Net Income = $2,220

Owner’s Capital, June 30, 2017 = Owner’s Capital, April 1, 2017 + Net Income - Owner's Drawing
Owner’s Capital, June 30, 2017 = $12,880 + $2,220 - $500
Owner’s Capital, June 30, 2017 = $14,600