Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

1. Stockholders invested $14,289 cash in the business in exchange for common sto

ID: 2759156 • Letter: 1

Question

1. Stockholders invested $14,289 cash in the business in exchange for common stock. 2. Purchased equipment for $5,376 cash. 3. Paid $460 cash for May office rent. 4. Paid $634 cash for supplies. 5. Incurred $183 of advertising costs in the Beacon News on account. 6. Received $3,817 in cash from customers for repair service. 7. Declared and paid a $1,352 cash dividend. 8. Paid part-time employee salaries $829. 9. Paid utility bills $157. 10. Performed repair services worth $988 on account. 11. Collected cash of $124 for services billed in transaction (10).

Explanation / Answer

Journal entries

1) Cash A/c Dr. $14289

To Common Stock A/c $14289

2) Equipment A/c Dr. $5376

To Cash A/c $5376

3) Office Rent A/c Dr. $460

To Cash A/c $460

4) purchase A/c Dr. $634

To Cash A/c $634

5) Advertisement Expense A/c Dr. $183

To Beacon news A/c $183

6) Cash A/c Dr. $3817

To Income (Repair Service) $3817

7) Dividend A/c Dr. $1352

To Cash A/c $1352

8) Salary A/c Dr. $829

To Cash a/c $829

9) utility Exp A/c Dr. $157

TO Cash a/c $157

10) Debtor A/c Dr. $988

To Income (Repair Service) $988

11) Cash a/c Dr. $ 124

To Debtor A/c $124

Cash balance = $14289-$5376-$460-$634+$3817-$1352-$829-$157+$124 = $9422