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College Coasters is a San Diegobased merchandiser specializing in logo-adorned drink coasters. The company reported the following balances in its unadjusted trial balance at December 1.

Cash	$	9,800
Accounts Receivable		1,900
Inventory		500
Prepaid Rent		540
Equipment		660
Accumulated Depreciation		110
Accounts Payable		1,380
Salaries and Wages Payable		300
Income Taxes Payable		0
Common Stock		6,400
Retained Earnings		2,600
Sales Revenue		14,180
Cost of Goods Sold		7,570
Rent Expense		990
Salaries and Wages Expense		1,600
Depreciation Expense		110
Income Tax Expense		0
Office Expenses		1,300

The company buys coasters from one supplier. All amounts in Accounts Payable on December 1 are owed to that supplier. The inventory on December 1 consisted of 1,000 coasters, all of which were purchased in a batch on July 10 at a unit cost of $0.50. College Coasters records its inventory using perpetual inventory accounts and the FIFO cost flow method. During December, the company entered into the following transactions. Some of these transactions are explained in greater detail below.

1. Purchased 400 coasters on account from the regular supplier on 12/1 at a unit cost of $0.52, with terms of n/60.
2. Purchased 1,000 coasters on account from the regular supplier on 12/2 at a unit cost of $0.55, with terms of n/60.
3. Sold 1,900 coasters on account on 12/3 at a unit price of $1.10.
4. Collected $970 from customers on account on 12/4.
5. Paid the supplier $1,380 cash on account on 12/18.
6. Paid employees $490 on 12/23, of which $300 related to work done in November and $220 was for wages up to December 22.
7. Loaded 100 coasters on a cargo ship on 12/31 to be delivered the following week to a customer in Kona, Hawaii. The sale was made FOB destination with terms of n/60.

Other relevant information includes the following at 12/31:

8. College Coasters has not yet recorded $190 of office expenses incurred in December on account.
9. The company estimates that the equipment depreciates at a rate of $9 per month. One month of depreciation needs to be recorded.
10. Wages for the period from December 2331 are $100 and will be paid on January 15.
11. The $540 of Prepaid Rent relates to a six-month period ending on May 31 of next year.
12. The company incurred $700 of income tax but has made no tax payments this year.
13. No shrinkage or damage was discovered when the inventory was counted on December 31.
14. The company did not declare dividends and there were no transactions involving common stock.

General Journal Credit Date Dec 01 Debit 208 1 Inventory Accounts Payable 2 Dec 02 550 Inventory Accounts Payable 3 Dec 03 Accounts Receivable 2,090 Sales Revenue 2.090 Dec 03 Cost of Goods Sold Inventory 5 Dec 04 Cash Accounts Receivable 8 Dec 18 1,380 Accounts Payable Cash Dec 23 270 Salaries and Wages Payable Salaries and Wages Expense Cash UDHEHEBBETO BE Dec 31 No Journal Entry Required Dec 31 Office Expenses Accounts Payable Dec 31 Depreciation Expense Accumulated Depreciation-Equipment Dec 31 100 Salaries and Wages Expense Salaries and Wages Payable 12 Dec 31 8 Rent Expense Prepaid Rent 700 Income Tax Expense Income Taxes Payable Dec 31 No Journal Entry Required 15 Dec 31 No Journal Entry Required COLLEGE COASTERS Income Statement For the Year Ended December 31 Revenues: Sales Revenue Cost of Goods Sold $ 16,270 8,553 7,717 $ Operating Expenses: Rent Expense Salaries and Wages Expense Depreciation Expense Office Expenses Income before Income Tax Expense Total Operating Expenses Income Tax Expense Income Tax Expense Net Income 1,080 1,920 119 1,490 0 $ 4,609 3,108 700 2,408 $ COLLEGE COASTERS Balance Sheet As of December 31 Assets > Current Assets Equipment Accounts Receivable Cash Prepaid Rent Total Current Assets > 660 3,020 8,900 450 13,030 13,030 . 948 130 1,490 2,568 y 1 Total Assets Liabilities Current Liabilities Accounts Payable Salaries and Wages Payable Office Expenses Total Current Liabilities Stockholders' Equity Common Stock Retained Earnings Total Liabilities Total Liabilities and Stockholders' Equity an X $ $ $ 0 2,568