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Exercise 4-20 Date Account Titles and Explanation Debit Credit Dec. 31 Dec. 31 D

ID: 2608688 • Letter: E

Question

Exercise 4-20

Date

Account Titles and Explanation

Debit

Credit

Dec. 31

Dec. 31

Dec. 31

Dec. 31

SHOW LIST OF ACCOUNTS

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Retained Earnings

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SHOW LIST OF ACCOUNTS

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Exercise 4-20

Selected year-end account balances from the adjusted trial balance as of December 31, 2017, for Flint Corporation is provided below.
Debit Credit Accounts Receivable $71,150 Dividends 25,770 Depreciation Expense 12,940 Equipment 208,540 Salaries and Wages Expense 89,280 Accounts Payable $51,940 Accumulated Depreciation—Equipment 112,500 Unearned Rent Revenue 22,440 Service Revenue 180,120 Rent Revenue 6,080 Rent Expense 3,530 Retained Earnings 60,560 Supplies Expense 1,370

Explanation / Answer

Journal Entry Date Particulars Dr. Amt. Cr. Amt 31-Dec Service Revenue    180,120.00 Rent Revenue        6,080.00 Income Summary    186,200.00 (To close revenue account) 31-Dec Income Summary    107,120.00 Depreciation Expense      12,940.00 Salaries And Wages Expense      89,280.00 Rent Expense        3,530.00 Supplies Expense        1,370.00 (To close expense accounts) 31-Dec Income Summary      79,080.00 Retained Earnings      79,080.00 (To close net income to retained earnings) 31-Dec Retained Earnings      25,770.00 Dividends      25,770.00 (To close dividends to retained earnings) Retained Earnings Beg. Bal      60,560.00 31-Dec    25,770.00      79,080.00 31-Dec End. Bal.    113,870.00 Retained Earnings Statement For the Year Ended Dec 31, 2017 Beginning Balance, Jan 1, 2017      60,560.00 Net Income      79,080.00 Sub-total    139,640.00 Dividends    (25,770.00) Ending Balance, Dec 31, 2017    113,870.00