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Scotsman Company prepares monthly financial statements. Below are listed some se

ID: 2598333 • Letter: S

Question

Scotsman Company prepares monthly financial statements. Below are listed some selected accounts and their balances in the September 30 trial balance before any adjustments have been made for the month of September.


(Note: Debit column does not equal credit column because this is a partial listing of selected account balances)

An analysis of the account balances by the company’s accountant provided the following additional information:


Using the above additional information, prepare the adjusting entries that should be made by Scotsman Company on September 30. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

SCOTSMAN COMPANY
Trial Balance (Selected Accounts)
September 30, 2015
Debit Credit Supplies $3,200 Prepaid Insurance 4,200 Equipment 16,200 Accumulated Depreciation—Equipment $1,000 Unearned Rent Revenue 1,200 Using the above additional information, prepare the adjusting entries that should be made by Scotsman Company on September 30. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) No. Account Titles and Explanation Debit Credit 1. 2. 3. 4.

Explanation / Answer

Adjusting entries :

Date accounts & explanation debit credit Sep 30 Supplies expenses a/c 2200 Supplies a/c 2200 (TO record supplies adjusted) Sep 30 Insurance expenses a/c 200 Prepaid Insurance 200 (TO record prepaid insurance adjusted) Sep 30 Depreciation expenses a/c 250 Accumlated depreciation a/c 250 (To record depreciation) Sep 30 Unearned rent revenue a/c 700 Rent revenue a/c 700 (To record unearned rent adjusted)
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