$3$

January $26$ The company purchased $$9,400$ of merchandise from Kansas Corporation with terms of $\frac{1}{10},\frac{n}{30},$ FOB destination, invoice dated January $26.$

January $26$ The company sold merchandise with a $$4,630$ cost for $$5,950$ on credit to KC$,$ Incorporated, invoice dated January $26.$

January $31$ The company paid cash to Lyn Addie for $10$ days' work at $$145$ per day.

February $1$ The company paid $$2,685$ cash to Hil$1$side Mall for another three months' rent in advance.

February $3$ The company paid Kansas Corporation for the balance due, net of the cash discount, less the $$496$ credit from merchandise returned on January $24.$

February $5$ The company paid $$410$ cash to Facebook for an advertisement to appear on February $5$ on$1$y$.$

February $11$ The company received the balance due from Alex' s Engineering Company for fees billed on January $11.$

February $15$ The company paid a $$4,650$ cash dividend.

February $23$ The company sold merchandise with a $$2,480$ cost for $$3,410$ on credit to Delta Company, invoice dated February $23.$

February $26$ The company paid cash to Lyn Addie for eight days' work at $$145$ per day.

February $27$ The company reimbursed Santana Rey $$96$ cash for business automobile mileage. The company recorded the reimbursement as "Mileage Expense."

March $8$ The company purchased $$2,760$ of computer supplies from Harris Office Products on credit with terms of $\frac{n}{30},$ FOB destination, invoice dated March $8.$

March $9$ The company received the balance due from Delta Company for merchandise sold on February $23.$

March $11$ The company paid $$890$ cash for minor repairs to the company' s computer.

March $16$ The company received $$5,370$ cash from Dream, Incorporated, for computing services provided.

March $19$ The company paid the ful$1$ amount due of $$3,930$ to Harris Office Products, consisting of amounts created on December $15($of $$1,170)$ and March $8.$

March $24$ The company billed Easy Leasing for $$9,237$ of computing services provided.

March $25$ The company sold merchandise with a $$2,162$ cost for $$2,820$ on credit to Wildcat Services, invoice dated March $25.$

March $30$ The company sold merchandise with a $$1,108$ cost for $$2,300$ on credit to IFM Company, invoice dated March $30.$

March $31$ The company reimbursed Santana Rey $$384$ cash for business automobile mileage. The company recorded the reimbursement as "Mileage Expense."

The following additional facts are available for preparing adjustments on March $31$ prior to financial statement preparation.

a$.$ The March $31$ amount of computer supplies still available totals $$2,175.$

b$.$ Prepaid Insurance coverage of $$681$ expired during this three$-$month period.

c$.$ Lyn Addie has not been paid for seven days of work at the rate of $$145$ per day.

d$.$ Prepaid rent of $$2,685$ expired during this three$-$month period.

e$.$ Depreciation on the computer equipment for January $1$ through March $31$ is $$1,190.$

f$.$ Depreciation on the office equipment for January $1$ through March $31$ is $$270.$

g$.$ The March $31$ amount of merchandise inventory still available totals $$564.$

$3.$ Prepare a $6-$column work sheet that includes the unadjusted trial balance, the March $31$ adjustments $($a$)$ through $(g),$ and the adjusted trial balance. Do not prepare closing entries and do not journalize the adjustments or post them to the ledger.

BUSINESS SOLUTIONS

Partial Work Sheet

March $31.2022$

Mc

Mr Mraw

Hill

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