Can anyone help me do the year-end unadjusted trial balance please?

Document No. 1 Transactions List December 16 - 31, 2017 Complete each of the following transactions in accordance with the seven-step process on pages 11-12 of the Instructions, Flowcharts, and Ledgers book (step 5). Remember the importance of the systems flowcharts on pages 18 - 24 for details as to (a) documents to prepare, (b) approvals and other internal control procedures, (c) accounting entries, and (d) filing. Also, remember from the requirements that some of the following events require the preparation or modification of systems documents and some do not. You are to perform the roles of Ray Kramer, Nancy Ford, and Jim Adams. Hints are provided in boxed areas like this. December Yes 18 Received validated deposit receipt (Doc. No. 11) from the bank for $7,931.96 for deposit made December 14. Yes 18 Follow flowchart on page 21. No recording occurs at this time. Cash receipts prelist is Doc. No. 9. File Doc. No. 9 and Doc. No. 11 in the Temporary file tab. Ordered the following inventory on account from Velocity Sporting Goods, using purchase order No. 328 (Doc. No. 16). Units 120 80 30 75 Vendor Address: Freight carrier: Freight charges: Allowances: A Description Basketball pole pad Basketball bag Portable inflation pump Trainer's first aid kit 1285 Colgrove Ave., Pierre, SD 57501 Interstate Motor Freight Collect (i.e., paid by Waren Sports Supply) None Follow flowchart on page 22. Use purchase order No. 325 (Doc. No. 16) as a guide. Use the price list (Doc. No. 3). No Receiving or recording occurs at this point for this transaction. Tear document apart and file, following the flowchart guidance. December Yes 18 Borrowed $60,000 from First American Bank and Trust by issuing a two-year note payable (Doc. No. 14) with a stated annual interest rate of 5%. Check No. 545 (Doc. No. 8) for $60,000 was received from the bank and deposited. Reviewed the terms and conditions of the note and signed it (Ray Kramer) as the borrower. Yes 19 Restrictively endorse means to write the following on the back of the check: "For deposit only. Waren Sports Supply." See flowchart, page 21, for recording and depositing. Detach the bottom portion of the check and file in the Shipping/ Banking file tab. File the note in the Shipping/Banking file tab. Received customer purchase order No. 37225 ( Doc. No. 4) in the mail from the University of Southern Iowa (USI), approved their credit and shipped the goods. All good ordered were shipped, except only 48 shoulder pad sets were available for shipment. Carrier & number: Freight charges: Route: Truck & driver: Freight rate: Shipment: Yes 20 Allied Trucking: Carrier number 2154 FOB shipping point: Billed to buyer (i.e. paid by USI) Express Truck 2961XZ, John Arens $19.00 per 100 lbs. 3 cartons/goal and rim sets @ 40 lbs./carton 5 cartons/backboards @ 150 lbs./carton 7 cartons/shoulder pad sets @ 25 lbs./carton 10 cartons/football helmets @ 16 lbs./carton See flowchart, pages 18 and 19; follow all steps carefully. You will use several documents and record an entry in the sales journal and the accounts receivable subsidiary ledger for this transaction. For guidance in preparing the bill of lading, see pages 35 - 36 of the Reference book. Received sales return request No. R8034 (Doc. No. 12) in the mail from Eastern Wisconsin University (EWU). The request was approved and the acknowledgment copy mailed to EWU. Follow the flowchart steps on page 20. A 2 December No 20 Increased employee pay rates, and employees changed their federal income tax withholding amounts, both effective December 16. There were no changes in filing status or withholding allowances. New Federal Income Tax New Pay Rate Withholding Amt. Ray Kramer $3,650.00 semimonthly $408.00 Jim Adams $21.80 per hour $217.00 Nancy Ford $17.50 per hour $68.00 Yes 22 No accounting entries are necessary, but you must update the pay rate history information in the Employee Earnings Subsidiary Ledger. Received merchandise from Velocity Sporting Goods as listed on purch. order No. 328. All merchandise listed on the PO was delivered in good condition and in the quantities ordered, except that only 65 basketball pole pads (Item No. BB-019) were received. The goods were placed immediately in the inventory warehouse. Freight carrier: Freight bill: Interstate Motor Freight No. 26425 (Doc. No. 19), received with shipment Remember to follow the flowchart on page 22. You can't record a purchase yet because the invoice hasn't been received. Yes 22 Received check No. 28564 (Doc. No. 8) from Branch College for payment in full for charge invoice No. 730 , and deposited the check. No 22 Received legal notification from Benson, Rosenbrook, and Martinson, P.C., attorneys at law, that Stevenson College had filed bankruptcy and will be unable to pay any of its outstanding debts to its suppliers. Write off the account as a bad debt. Yes 26 Received all the goods that Waren authorized Eastern Wisconsin University (EWU) to return on EWU's return request No. R8034 for credit against their account balance. Yes 26 Remember that Waren Sports Supply uses the "Allowance" method rather than "Direct write-off" for accounting for bad debts. Process and record the sales return now. Received check No. 49326 (Doc. No. 8) for $10,000 from Eastern Wisconsin University in partial payment of the remaining amount (after sales return) on charge invoice No. 729 , and deposited the check. Do not finalize a deposit slip until you determine whether there are other cash receipts on the same day. A 3 December Yes 26 Received vendor invoice No. 34719 (Doc. No. 18) from Velocity Sporting Goods for goods ordered December 18 and received December 22. Yes 26 Issued check (Doc. No. 20) to Interstate Motor Freight for the amount of the freight bill (Doc. No. 19) for the Velocity Sporting Goods shipment received December 22. Yes 26 Follow the flowchart steps on page 22. Upon receiving the invoice, you can now record the purchase using the date on which Waren incurred the liability for the goods, December 22. Follow the flowchart steps on page 23. Received check No. 65891 (Doc. No. 8) for $7,855 and customer purchase order No. D9794 (Doc. No. 4) in the mail from Andrews College for a cash sale. All goods ordered were shipped and the cash sale was processed and recorded. Carrier & number: Freight charges: Route: Truck & driver Freight rate: Shipment: Yes Received office supplies from Chicago Office Supply as listed on purchase order No. 327 (Doc. No. 16), a copy of which is being held in accounting. Chicago Office Supply's vendor invoice No. 2378 (Doc. No. 18) was received with the goods. All supplies ordered were received in good condition and taken directly to the office, but the invoice was not paid. 28 Issued check (Doc. No. 20) to Velocity Sporting Goods for payment in full of their invoice No. 34719 for goods received December 22. Yes Start with the flowchart on page 21. 26 #15 Yes Interstate Motor Freight; Carrier number 62XY404 Collect (i.e., paid by Andrews College) Direct Truck 64, Brian Ward $19.00 per 100 lbs. 5 cartons/basketballs @ 35 lbs./carton 2 cartons/hip, tail, arm pad sets @ 7 lbs./carton 4 cartons/footballs @ 19 lbs./carton 29 Consider the credit terms before making the payment. Printed and reviewed payroll time record reports (Doc. No. 21) for Ford and Adams for the time period ended December 31 and prepared the payroll for all three employees, including paychecks. Paychecks are considered "Mailed/Given to Outsiders." Time record reports are filed in the "Accounting" file tab. Recall that federal income tax withholding amounts were listed earlier with employee pay rate increases. A 4 December Yes 29 Received the 11-inch tablets ordered on Waren's purchase order No. 325 (Doc. No. 16) and vendor invoice No. 2423 (Doc. No. 18) from Chicago Office Supply. The tablets were received in new and undamaged condition and taken directly to the office. The estimated useful life is 5 years with no salvage value. Yes 29 Received vendor invoice No. 72654 (Doc. No. 18) from University Athletic News for advertisements Waren ran during the Christmas season and immediately issued a check (Doc. No. 20) for payment in full. Purchase orders are not issued for services that Waren purchases. MONTH-END PROCEDURES - After you have recorded all the transactions, go to page 12 of the Instructions, Flowcharts, and Ledgers book and complete all the month-end procedures. An additional month-end requirement for this project is: Yes Monthly Statement - Prepare a monthly statement ((Doc. No. 15) for Branch College YEAR-END PROCEDURES - After completing all the month-end procedures, go to page 14 of the Instructions, Flowcharts, and Ledgers book and complete all the year-end procedures. Additional information for the year-end procedures is: No Ending Inventory - A physical inventory was taken 1/1/18, before business began for the new year. Merchandise on hand cost $191,645.00 No Bad Debt Expense - The expense for bad debts is estimated at the end of the year as two-fifths of one percent ( 0.0040 ) of net sales. No Marketable Securities - At December 31, 2017, the market value of marketable securities held by Waren approximated the cost of the securities. The project is now complete. Good work! Review your materials to make certain everything is finalized. Complete the filing of documents, records, and working papers using the file tabs and the envelope in which the Aid is packaged. File all materials as indicated in the flowcharts. A 5 Document No. 3 PRICE LISTS CURRENT AS OF DECEMBER 1, 2017 VELOCITY SPORTING GOODS Item No. Baseball items: BA-054 BA-158 BA-199 BA-281 BA-445 BA-507 BA-667 BA-694 BA-807 BA-859 Basketball items: BB-008 BB-019 BB-113 BB-267 BB-358 BB-399 BB-431 BB-538 BB-688 BB-926 Football items: FB-027 FB-091 FB-225 FB-344 FB-513 FB-573 FB-650 FB-812 FB-874 FB-952 Description Cost Selling Price Premium aluminum bat Baseballs - 12 game balls Fielding glove 60 lb. dry line marker Catcher's mask Baseball equipment bag Ball bucket with seat - set of 3 Batting gloves - 1 pair Pitching machine Set of bases $139.00 42.00 46.00 65.00 48.00 27.00 23.00 24.00 164.00 111.00 $215.00 62.00 70.00 105.00 68.00 37.00 35.00 31.00 252.00 163.00 Basketball Basketball pole pad Scoreboard and timer Goal and rim set Backboard Basketball net Whistle and lanyard - set of 6 Basketball bag Portable inflation pump Trainer's first aid kit 25.00 94.00 258.00 95.00 83.00 10.00 25.00 26.00 69.00 30.00 35.00 135.00 400.00 136.00 125.00 14.00 37.00 38.00 98.00 39.00 Shoulder pad set Hip, tail, arm pad set Football helmet Football Portable storage locker Kicking tees - set of 6 Football post pad Collapsible cones - set of 8 Sideline repair kit Portable hand warmer 89.00 39.00 55.00 21.00 135.00 16.00 96.00 27.00 83.00 26.00 132.00 58.00 85.00 29.00 221.00 22.00 139.00 38.00 128.00 39.00 CHICAGO OFFICE SUPPLY Item No. Description Cost 4126 4733 5207 8509 5302 6211 6218 2342 6277 7246 Laser printer toner cartridge Copier paper- box Manilla file folders - box of 50 Flash drive - 16GB Invoice forms - 100 Legal pad - box of 12 Correction tape - box of 6 Black ink pens - box of 12 Pencils - box of 24 Business envelopes - box of 1000 $124.75 39.95 12.50 19.25 16.50 7.95 13.25 12.75 2.25 19.50 11477 12480 15321 11-inch tablet LCD monitor 146 GB rack server $349.00 195.00 6,950.00 6 Approved By Ray Kramer