Accounts Cash Accounts Receivable Prepaid Insurance Office Supplies Building Accumulated Depreciation Building Equipment Accumulated Depreciation-Equipment Land Accounts Payable Salaries Payable Unearned service revenue Mortgage Payable R. Tuttle, Capital R. Tuttle, Withdrawals Service Revenue Salaries Expense Depreciation Expense-Building and Equipment Office Supplies Expense Insurance Expense Utilities Expense Total DEBIT 10.00 20.00 10.00 100.00 200.00 78.00 CREDIT 15.00 10.00 $ $1,193.00 75.00 20.00 5.00 3.00 30.00 50.00 1,000.00 200.00 5.00 10.00 20.00 25.00 693.00 $ 1,193.00

Classify various costs into different categories and prepare cost of services provided schedule. (504,5,6) E19-13 Tiffany Pratt, the bookkeeper for Bush, Clinton, and Obama, a political consulting firm, has recently completed an accounting course at her local college. One of the topics covered in the course was the cost of goods manufactured schedule. Tiffany wondered if such a schedule could be prepared for her firm. She realized that, as a service-oriented company, it would have no work in process inventory to consider. Listed below are the costs her firm incurred for the month ended August 31, 2012. Instructions (a) Prepare a schedule of cost of contract services provided (similar to a cost of goods manufactured schedule) for the month. (b) For those costs not included in (a), explain how they would be classified and reported in the financial statements. Instructions (a) Prepare a schedule of cost of contract services provided (similar to a cost of goods manufactured schedule) for the month. (b) For those costs not included in (a), explain how they would be classified and reported in the financial statements