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Foxy Investigative Services is an investigative services firm that is owned and

ID: 2543859 • Letter: F

Question

Foxy Investigative Services is an investigative services firm that is owned and operated by Shirley Vickers. On November 30, 2018, the end of the fiscal year, the accountant for Foxy Investigative Services prepared an end-of-period spreadsheet, a part of which follows:

Required:

Foxy Investigative Services

End-of-Period Spreadsheet

For the Year Ended November 30, 2018

~

Adjusted Trial Balance

Account Title

~

Dr.

Cr.

~

Cash

~

27,500

Accounts Receivable

~

71,800

Supplies

~

3,550

Prepaid Insurance

~

750

Building

~

330,500

Accumulated Depreciation-Building

~

184,100

Accounts Payable

~

16,100

Salaries Payable

~

6,600

Unearned Rent

~

1,500

Common Stock

~

40,000

Retained Earnings

~

70,300

Dividends

~

30,000

Service Fees

~

675,500

Rent Revenue

~

9,000

Salaries Expense

~

435,000

Rent Expense

~

55,000

Supplies Expense

~

11,850

Depreciation Expense-Building

~

10,000

Utilities Expense

~

8,800

Repairs Expense

~

4,250

Insurance Expense

~

3,000

Miscellaneous Expense

~

11,100

~

1,003,100

1,003,100

1.

A.

Prepare an income statement for the year ended November 30, 2018. If a net loss has been incurred, enter that amount as a negative number using a minus sign. Be sure to complete the statement heading. Use the list of Labels and Amount Descriptions for the correct wording of text items other than account names. You will not need to enter colons (:) on the income statement. Refer to the Chart of Accounts for exact wording of account titles.

B.

Prepare a retained earnings statement for the year ended November 30, 2018. If a net loss is incurred or dividends were paid, enter that amount as a negative number using a minus sign. Be sure to complete the statement heading. Refer to the Chart of Accounts for exact wording of account titles. Refer to the lists of Labels and Amount Descriptions for exact wording of the answer choices for text entries other than account names.

C.

Prepare a balance sheet as of November 30, 2018. Fixed assets must be entered in order according to account number. Be sure to complete the statement heading. You will not need to enter colons (:) or the word "Less" on the balance sheet; they will automatically insert where necessary. Refer to the Chart of Accounts for exact wording of account titles. Refer to the lists of Labels and Amount Descriptions for exact wording of the answer choices for text entries other than account names. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

2.

Based upon the end-of-period spreadsheet, journalize the closing entries. Refer to the Chart of Accounts for exact wording of account titles.

3.

If Retained Earnings had instead decreased $46,000 after the closing entries were posted, and the dividends remained the same, what would have been the amount of net income or net loss? If required, use a minus sign to indicate a net loss.

CHART OF ACCOUNTS

Foxy Investigative Services

General Ledger

ASSETS

11

Cash

12

Accounts Receivable

13

Supplies

14

Prepaid Insurance

17

Building

18

Accumulated Depreciation-Building

LIABILITIES

21

Accounts Payable

22

Salaries Payable

23

Unearned Rent

EQUITY

31

Common Stock

32

Retained Earnings

33

Dividends

34

Income Summary

REVENUE

41

Service Fees

42

Rent Revenue

EXPENSES

51

Salaries Expense

52

Rent Expense

53

Supplies Expense

54

Depreciation Expense-Building

55

Utilities Expense

56

Repairs Expense

57

Insurance Expense

59

Miscellaneous Expense

LabelsCurrent assetsCurrent liabilitiesExpensesFor the Year Ended November 30, 2018November 30, 2018Property, plant, and equipmentRevenuesAmount DescriptionsChange in retained earningsDividendsNet incomeNet lossRetained earnings, December 1, 2017Retained earnings, November 30, 2018Total assetsTotal current assetsTotal expensesTotal liabilitiesTotal liabilities and stockholders’ equityTotal property, plant, and equipmentTotal revenuesTotal stockholders’ equity

1A. Prepare an income statement for the year ended November 30, 2018. If a net loss has been incurred, enter that amount as a negative number using a minus sign. Be sure to complete the statement heading. Use the list of Labels and Amount Descriptions for the correct wording of text items other than account names. You will not need to enter colons (:) on the income statement. Refer to the Chart of Accounts for exact wording of account titles.

Foxy Investigative Services

Income Statement

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

1B. Prepare a retained earnings statement for the year ended November 30, 2018. If a net loss is incurred or dividends were paid, enter that amount as a negative number using a minus sign. Be sure to complete the statement heading. Refer to the Chart of Accounts for exact wording of account titles. Refer to the lists of Labels and Amount Descriptions for exact wording of the answer choices for text entries other than account names.

Foxy Investigative Services

Retained Earnings Statement

1

2

3

4

5

1C. Prepare a balance sheet as of November 30, 2018. Fixed assets must be entered in order according to account number. Be sure to complete the statement heading. You will not need to enter colons (:) or the word "Less" on the balance sheet; they will automatically insert where necessary. Refer to the Chart of Accounts for exact wording of account titles. Refer to the lists of Labels and Amount Descriptions for exact wording of the answer choices for text entries other than account names. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

Foxy Investigative Services

Balance Sheet

1

Assets

2

3

4

5

6

7

8

9

10

11

12

13

Liabilities

14

15

16

17

18

19

Stockholders’ Equity

20

21

22

23

2. Based upon the end-of-period spreadsheet, journalize the closing entries. Refer to the Chart of Accounts for exact wording of account titles.

PAGE 11

JOURNAL

ACCOUNTING EQUATION

DATE

DESCRIPTION

POST. REF.

DEBIT

CREDIT

ASSETS

LIABILITIES

EQUITY

1

Closing Entries

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

3. If Retained Earnings had instead decreased $46,000 after the closing entries were posted, and the dividends remained the same, what would have been the amount of net income or net loss? If required, use a minus sign to indicate a net loss.

Required:

Foxy Investigative Services

End-of-Period Spreadsheet

For the Year Ended November 30, 2018

~

Adjusted Trial Balance

Account Title

~

Dr.

Cr.

~

Cash

~

27,500

Accounts Receivable

~

71,800

Supplies

~

3,550

Prepaid Insurance

~

750

Building

~

330,500

Accumulated Depreciation-Building

~

184,100

Accounts Payable

~

16,100

Salaries Payable

~

6,600

Unearned Rent

~

1,500

Common Stock

~

40,000

Retained Earnings

~

70,300

Dividends

~

30,000

Service Fees

~

675,500

Rent Revenue

~

9,000

Salaries Expense

~

435,000

Rent Expense

~

55,000

Supplies Expense

~

11,850

Depreciation Expense-Building

~

10,000

Utilities Expense

~

8,800

Repairs Expense

~

4,250

Insurance Expense

~

3,000

Miscellaneous Expense

~

11,100

~

1,003,100

1,003,100

1.

A.

Prepare an income statement for the year ended November 30, 2018. If a net loss has been incurred, enter that amount as a negative number using a minus sign. Be sure to complete the statement heading. Use the list of Labels and Amount Descriptions for the correct wording of text items other than account names. You will not need to enter colons (:) on the income statement. Refer to the Chart of Accounts for exact wording of account titles.

B.

Prepare a retained earnings statement for the year ended November 30, 2018. If a net loss is incurred or dividends were paid, enter that amount as a negative number using a minus sign. Be sure to complete the statement heading. Refer to the Chart of Accounts for exact wording of account titles. Refer to the lists of Labels and Amount Descriptions for exact wording of the answer choices for text entries other than account names.

C.

Prepare a balance sheet as of November 30, 2018. Fixed assets must be entered in order according to account number. Be sure to complete the statement heading. You will not need to enter colons (:) or the word "Less" on the balance sheet; they will automatically insert where necessary. Refer to the Chart of Accounts for exact wording of account titles. Refer to the lists of Labels and Amount Descriptions for exact wording of the answer choices for text entries other than account names. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

2.

Based upon the end-of-period spreadsheet, journalize the closing entries. Refer to the Chart of Accounts for exact wording of account titles.

3.

If Retained Earnings had instead decreased $46,000 after the closing entries were posted, and the dividends remained the same, what would have been the amount of net income or net loss? If required, use a minus sign to indicate a net loss.

CHART OF ACCOUNTS

Foxy Investigative Services

General Ledger

ASSETS

11

Cash

12

Accounts Receivable

13

Supplies

14

Prepaid Insurance

17

Building

18

Accumulated Depreciation-Building

LIABILITIES

21

Accounts Payable

22

Salaries Payable

23

Unearned Rent

EQUITY

31

Common Stock

32

Retained Earnings

33

Dividends

34

Income Summary

REVENUE

41

Service Fees

42

Rent Revenue

EXPENSES

51

Salaries Expense

52

Rent Expense

53

Supplies Expense

54

Depreciation Expense-Building

55

Utilities Expense

56

Repairs Expense

57

Insurance Expense

59

Miscellaneous Expense

Explanation / Answer

2.

3. Net loss $16000

1A. Foxy Investigative Services Income Statement For the Year Ended November 30, 2018 1 Revenues 2 Service fees 675500 3 Rent revenue 9000 4 Total revenues 684500 5 Expenses 6 Salaries expense 435000 7 Rent expense 55000 8 Supplies expense 11850 9 Depreciation expense-building 10000 10 Utilities expense 8800 11 Repairs expense 4250 12 Insurance expense 3000 13 Miscellaneous expense 11100 14 Total expenses 539000 15 Net income 145500 1B. Foxy Investigative Services Retained Earnings Statement For the Year Ended November 30, 2018 1 Retained earnings, December 1, 2017 70300 2 Net income 145500 3 Dividends -30000 4 Change in retained earnings 115500 5 Retained earnings, November 30, 2018 185800 1C. Foxy Investigative Services Balance Sheet November 30, 2018 1 Assets 2 Current assets 3 Cash 27500 4 Accounts receivable 71800 5 Supplies 3550 6 Prepaid insurance 750 7 Total current assets 103600 8 Property, plant, and equipment 9 Building 330500 10 Accumulated depreciation-building -184100 11 Total property, plant, and equipment 146400 12 Total assets 250000 13 Liabilities 14 Current liabilities 15 Accounts payable 16100 16 Salaries payable 6600 17 Unearned rent 1500 18 Total current liabilities 24200 19 Stockholders' Equity 20 Common stock 40000 21 Retained earnings 185800 22 Total stockholders' equity 225800 23 Total liabilities and stockholders' equity 250000
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