Backyard fun General ledger and job cost records and unadjusted trial balance

Caibri (Body 14 A Jan 2 Paid rent for the month, $4,000 total 85% for space devoted to manufacturing the products, 15% for office space 2 Paid Hardware For All 5879 in payment of the December 31 balance Received a check from Fun For All Backyard Games for $1.230.00 in partial payment of their December 31 balance 4 Purchased manufacturing supplies on account from Local Got It All $325 Sold a medium Giant Senga game from inventory for Cash Received $546 Our cost was $390. Received an order for a large Falling Orbis game from a cash customer. Set up a hob 18 Began working on the job by applying $120 of direct materials (requisition number 59). Whenever we use direct materials on a job we will also apply Factory Overhead at a rate of 40% of the direct materials cost. We also applied $80 of direct labor time ticket 48) Whenever we have direct labor we will debit Work in Process (WIP) for the 6 total gross wages, credit Employees federal Income Tax Payable for 15% of the total direct labor, credit FICA Tax Payable for 7.65% of total direct labor, and credit Salaries Payable for the difference to get total debits to equal total credits if needed, always round your numbers to the nearest if your answer goes to three decimal places, if the third amber on the right of the decimalis 4 or lower drop off the numbers and leave the number in the cent place (second number) as the third number is 5 or larges, round the second number op 1 place LE 128.914 - 128.91 128.915-128.92 as = | Z N Draa FO Data Calirool 14 1 A credits If needed, always round your numbers to the nearest cent. If your answer goes to three decimal places, if the third number on the right of the decimalis 4 or lower drop off the numbers and leave the number in the cent place second number) as it is. If the third number is 5 or larger, round the second number up 1 place. E 128.934 - 128 91 128.915 - 128 92 Paid Secondary Bank $8,798 40 for December 2020 payroll taxes as follows: 6 Employees' Federal Income Tax Payable 53,744.00 RICA Tax Payable - $1,909 44 FUTA Tax Payable $149.76 SUTA Tax Payable $2.995.20 21 7 Purchased materials on account from Lumber Unlimited 59,700 Received a check from Utopian Backyard Fun for $4,700 in partial payment of thele December 31 balance. 10 Paid $400 for advertising for the rest of the month 10 Paid Lumber Unlimited 56 950 in payment of the December 31 balance 14 Received a check from Backyard Game Treats for $4,200 in payment of their December 31 balance 14 Sold a small Outdoor Word Game from inventory for cash, 5380 cost $532 sales price sold 2 large Giant Jenga games. 2 medium and large bean bag toss games 1 small and medium Connect the color games, and 3 large Falling Orb games 14 out of inventory to a cash customer. Retail price, 55,755.40. Our cost, Com body 3 E R D F H ( B ad Caibri (Body 14 A Jan 2 Paid rent for the month, $4,000 total 85% for space devoted to manufacturing the products, 15% for office space 2 Paid Hardware For All 5879 in payment of the December 31 balance Received a check from Fun For All Backyard Games for $1.230.00 in partial payment of their December 31 balance 4 Purchased manufacturing supplies on account from Local Got It All $325 Sold a medium Giant Senga game from inventory for Cash Received $546 Our cost was $390. Received an order for a large Falling Orbis game from a cash customer. Set up a hob 18 Began working on the job by applying $120 of direct materials (requisition number 59). Whenever we use direct materials on a job we will also apply Factory Overhead at a rate of 40% of the direct materials cost. We also applied $80 of direct labor time ticket 48) Whenever we have direct labor we will debit Work in Process (WIP) for the 6 total gross wages, credit Employees federal Income Tax Payable for 15% of the total direct labor, credit FICA Tax Payable for 7.65% of total direct labor, and credit Salaries Payable for the difference to get total debits to equal total credits if needed, always round your numbers to the nearest if your answer goes to three decimal places, if the third amber on the right of the decimalis 4 or lower drop off the numbers and leave the number in the cent place (second number) as the third number is 5 or larges, round the second number op 1 place LE 128.914 - 128.91 128.915-128.92 as = | Z N Draa FO Data Calirool 14 1 A credits If needed, always round your numbers to the nearest cent. If your answer goes to three decimal places, if the third number on the right of the decimalis 4 or lower drop off the numbers and leave the number in the cent place second number) as it is. If the third number is 5 or larger, round the second number up 1 place. E 128.934 - 128 91 128.915 - 128 92 Paid Secondary Bank $8,798 40 for December 2020 payroll taxes as follows: 6 Employees' Federal Income Tax Payable 53,744.00 RICA Tax Payable - $1,909 44 FUTA Tax Payable $149.76 SUTA Tax Payable $2.995.20 21 7 Purchased materials on account from Lumber Unlimited 59,700 Received a check from Utopian Backyard Fun for $4,700 in partial payment of thele December 31 balance. 10 Paid $400 for advertising for the rest of the month 10 Paid Lumber Unlimited 56 950 in payment of the December 31 balance 14 Received a check from Backyard Game Treats for $4,200 in payment of their December 31 balance 14 Sold a small Outdoor Word Game from inventory for cash, 5380 cost $532 sales price sold 2 large Giant Jenga games. 2 medium and large bean bag toss games 1 small and medium Connect the color games, and 3 large Falling Orb games 14 out of inventory to a cash customer. Retail price, 55,755.40. Our cost, Com body 3 E R D F H ( B ad