ACC 290 Week 2 Latest Exercises Material ( A + Grade ) Comments Feed" href="/"/>

ACC 290 Week 2 Latest Exercises Material ( A + Grade )

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Question 1

A tabular analysis of the transactions made during August 2010 by Witten Company during its first month of operations is shown below. Each increase and decrease in stockholders’ equity is explained.

Assets

=

Liabilities

+

Stockholders’ Equity

 

Cash

+

Accounts Receivable

+

Supplies

+

Office Equipment

=

Accounts Payable

+

Common Stock

+

Retained Earnings

 

Rev.

-

Exp.

-

Div.

 
1.

$20,000

$20,000

Com. Stock
2.

-1,000

$5,000

$4,000

 
3.

-750

$750

 
4.

4,400

$5,400

$9,800

Serv. Rev
5.

-1,500

-1,500

 
6.

-2,000

-2,000

Div.
7.

-800

-800

Rent Exp.
8.

450

-450

 
9.

-3,000

-3,000

Sal. Exp.
10.

500

-500

Util. Exp.

Determine how much stockholders’ equity increased for the month.

$3,500

Compute the net income for the month.

$5,500

 

 

Question 2

This information relates to Pickert Real Estate Agency.

Oct. 1 Stockholders invested $30,000 in exchange for common stock of the corporation.
Oct. 2 Hires an administrative assistant at an annual salary of $42,000.
Oct. 3 Buys office furniture for $4,600, on account.
Oct. 6 Sells a house and lot for M.E. Petty; commissions due from Petty, $10,800 (not paid by Petty at this time).
Oct. 10 Receives cash of $140 as commission for acting as rental agent renting an apartment.
Oct. 27 Pays $700 on account for the office furniture purchased on October 3.
Oct. 30 Pays the administrative assistant $3,500 in salary for October.

Post the transactions to T-accounts and complete the following trial balance. (If answer is zero, please enter 0, do not leave any fields blank.)

PICKERT REAL ESTATE AGENCY

Trial Balance

October 31, 2010

Debit

Credit

Cash

$25,940

Accounts receivable

$10,800

Office furniture

$4,600

Accounts payable

$3,900

Common stock

$30,000

Service revenue

$10,940

Salaries expense

$3,500

$44,840

$44,840

 

 

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