can someone please help with the following transactions ?

SUA 8th Edition Category 1 2 3 4 5 Assets 6 7 8 9 10 11 12 13 14 15 Liabilities 16 17 18 19 20 21 22 Equities 23 24 25 26 27 28 Gross 29 Profit 30 31 32 33 34 Other 35 Revenues 36 37 38 39 40 41 Operating 42 Expenses 43 44 45 46 ACCG 260 Account Number Account 10100 Cash 10200 Accounts Receivable 10300 Allowance for Doubtful Accounts 10400 Inventory 10500 Prepaid Expenses 10600 Marketable Securities 10700 Interest Receivable 10800 Fixed Assets 10900 Accumulated Depreciation 11100 Notes Receivable 20100 Accounts Payable 20200 Wages & Salaries Payable 20300 Federal Income Taxes Withheld 20400 State Unemployment Taxes Payable 20500 Federal Unemployment Taxes Payable 20600 FICA Taxes Payable 20700 Federal Income Taxes Payable 20800 Dividends Payable 20900 Interest Payable 21000 Notes Payable 26000 Common Stock 27000 Paid-in Capital in Excess of Par 28000 Income Summary 29000 Retained Earnings 30100 Sales 30200 Sales Returns & Allowances 30300 Sales Discounts Taken 30400 Cost of Goods Sold 30500 Purchases 30600 Purchases Returns & Allowances 30700 Purchases Discounts Taken 30800 Freight-In 30900 Gain/Loss on Sales of Fixed Assets 31000 Gain/Loss on Marketable Securities 31100 Interest/Dividend Income 31200 Miscellaneous Revenue 40100 Rent Expense 40200 Advertising Expense 40300 Office Supplies Expense 40400 Depreciation Expense 40500 Wages & Salaries Expense 40600 Payroll Tax Expense 40700 Federal Income Tax Expense 40800 Interest Expense 40900 Bad Debt Expense 41000 Other Operating Expense Fall 2017 SUA 8th Edition ACCG 260 Fall 2017 Page 1 December 18 Received validated deposit receipt form the bank for $7,931.96 made on December 14. (Doc. No. 11) 18 Ordered the following inventory on account from Velocity Sporting Goods, using PO No. 328. (Doc. No. 16) Basketbll pole pad Basketball bag Portable inflation pump Trainer's first aid kit Ordered Cost Total 120 $94 $11,280 80 $26 $2,080 30 $69 $2,070 75 $30 $2,250 Total $17,680 Page 2 18 Borrowed $60,000 from First American Bank and Trust by issuing a two-year note payable with a stated annual interest rate of 5% . Check No 545 for $60,000 was received form the bank and deposited. (Doc No. 14 and Doc No. 8) . 19 Received customer purchase order No. 37225 in the mail from from Univeristy of Southern Iowa (USI), approved their credit and shipped the goods. All goods ordered were shipped, except that only shoulder pad sets were available for shipment. 56 Assume the unversity paid Allied Shipping directly. (Doc No. 4) Selling Goal & Rim Set Backboard Shoulder pad set Football Helmet Total Ordered Sent Price 30 30 $142 $4,260 25 25 $117 $2,925 65 56 $127 $7,112 50 50 $87 $4,350 Total $18,647 General Journal Date Acct # Account Title Nov 30 40600 Payroll Tax Expense 20600 FICA Taxes Payable 20400 State Unemployment Taxes Payable 20500 Federal Unemployment Taxes Payable 30 41000 Other Operating Expense 10100 Cash Post Debit 1,085.91 21.00 Credit 1,014.65 60.96 10.30 21.00 Sales Journal Date Nov 7 7 10 14 Customer Stevenson College Rosemont University Brach College Eastern Wisconsin Univ. Invoice or Credit Memo Number Sub Acct # Sub PR CM41 724 725 726 411 406 408 410 Monthly Totals F, C Dec 1 7 8 13 Rosemont Univ Clayborn Univ Eastern WI Univ Branch College 727 728 729 730 406 407 410 408 Debit Acct Rec Sale Ret 10200 30200 Credit Sales 30100 (23,014.00) 2,460.00 32,912.00 24,905.00 23,014.00 2,460.00 32,912.00 24,905.00 37,263.00 23,014.00 4,174.00 7,252.00 21,872.00 1,656.00 60,277.00 4,174.00 7,252.00 21,872.00 1,656.00 Cash Receipts Journal Date Nov 7 13 17 17 21 Dec 6 9 12 14 14 18 Customer Dep Ctrl Init Debit Accounts Rec G/L 10200 Cash Sale Disc Sub Sub 10100 30300 Acct # Amount PR Stevenson College McLain College Rosemont University Branch College Eastern Wic. Univ. NF NF NF NF NF 34,682.00 7,767.00 2,410.80 32,253.76 5,000.00 Monthly Totals F, C RK 82,113.56 Gates Univ Rosemont Univ Hancock College Clayborn Univ Atwood Brothers First American Bank NF NF NF NF NF 5,891.00 4,090.52 5,306.00 7,106.96 825.00 60,000.00 411 34,682.00 406 408 410 2,460.00 32,912.00 5,000.00 Credit Sales G/L 30100 Other G/L Acct No. Amount 7,767.00 49.20 658.24 707.44 75,054.00 7,767.00 5,891.00 83.48 406 4,174.00 5,306.00 145.04 407 7,252.00 31200 21000 825.00 60,000.00 Post Ref Purchases Journal Debit Date Customer Nov 3 Veloccity Sporting Goods 21 Chicago Office Supply Monthly Totals F, C 5 12 Velocity Sport Goods Chicago Office Supply Vendor Purchases Invoice G/L No. 30500 33371 2275 Other G/L Acct No. 27,380.00 40300 27,380.00 33965 2344 Amount Credit Accounts Pay G/L 20100 Post Sub Sub Ref Acct # Amount PR 558.09 558.09 36,115.00 10800 7,367.00 252 253 252 253 27,380.00 558.09 27,938.09 36,115.00 7,367.00 Purchase Returns 30600 0.00 Cash Disbursements Journal Check Date No. Nov 8 1124 13 1125 15 1126-8 15 1129 15 15 17 17 17 17 23 30 Dec 7 12 13 13 13 13 14 14 14 15 1130 1131 1132 1133 1134 1135 1136 1137-9 1140 1141 1142 1143 1144 1145 1146 Customer December Entries Credit Cash G/L 10100 Chicago Office Supply Velocity Sporting Goods See Payroll Journal Internal Revenue Service 985.80 26,832.40 Internal Revenue Service State of Illinois Worldwide Management Board of Water & Light Interstate Motor Freight University Athletic News Chicago Office Supply See Payroll Journal Monthly Totals F, C 10.00 59.14 4,800.00 1,763.65 2,356.99 3,250.00 558.09 First Security Insurance Chicago Office Supply Velocity Sporting Goods Worldwide Mgmt Board of Water & Light Interstae Motor Freight Internal Revenue Serv 1147 Internal Revenue Serv 1148 State of Illinois 1149-51 See Payroll Journal Purch Disc 30700 547.60 Debit Accounts Pay G/L 20100 Sub Sub Acct # Amount PR 253 252 985.80 27,380.00 Freight In 30800 2,575.00 7,367.00 35,392.70 4,800.00 1,360.25 778.75 3,399.05 10.30 60.96 Amount Post Ref 3,234.08 43,850.15 Other G/L Acct No. 20300 20600 20500 20400 40100 41000 1,275.44 1,958.64 10.00 59.14 4,800.00 1,763.65 40200 3,250.00 13,116.87 RK 2,356.99 253 547.60 722.30 558.09 28,923.89 253 252 7,367.00 36,115.00 2,356.99 41000 2,575.00 40100 41000 4,800.00 1,360.25 20300 20600 20500 20400 1,369.75 2,029.30 10.30 60.96 778.75 Payroll Journal Date Employee 15-Nov Ray Kramer Jim Adams Nancy Ford 30-Nov Ray Kramer Jim Adams Nancy Ford December Entries Earnings Regular Overtime Overtime Gross Pay Pay Hours Pay 40500 3,500.00 3,500.00 88.00 1,848.00 12.70 400.05 2,248.05 49.00 833.00 833.00 Regular hours 88.00 52.00 Monthly Totals F, C 15-Dec Ray Kramer Jim Adams Nancy Ford 3,500.00 1,848.00 884.00 14.30 12,413.00 88.00 88.00 3,500.00 1,848.00 1,496.00 450.45 850.50 11.60 1.20 365.40 30.60 Deductions Payment FICA FIT Net Pay Check Sub 20600 20300 10100 No. PR 267.75 385.00 2,847.25 1126 171.97 284.00 1,792.08 1127 63.73 8.72 760.55 1128 3,500.00 2,298.45 884.00 267.75 175.83 67.62 13,263.50 1,014.65 3,500.00 2,213.40 1,526.60 267.75 169.32 116.79 385.00 296.00 11.03 2,847.25 1,826.62 805.35 1137 1138 1139 1,369.75 10,879.10 385.00 275.00 68.00 2,847.25 1,769.08 1,341.81 1149 1150 1151 General ledger 10100 Cash Mo. Day Oct 1 Oct 31 Journal Debit Credit Balance Forward CR CD PR G CR CD PR G Nov 30 110,395.64 98,066.06 10,546.67 25.00 82,113.56 43,850.15 10,879.10 21.00 Balance 44,351.12 154,746.76 56,680.70 46,134.03 46,109.03 128,222.59 84,372.44 73,493.34 73,472.34 10200 Accounts Receivable Mo. Day Oct 1 Oct 31 Journal Debit Credit Balance Forward S CR S CR Nov 30 30 86,714.00 74,369.00 37,263.00 75,054.00 Balance 49,451.00 136,165.00 61,796.00 99,059.00 24,005.00 10300 Allowance for Doubtful Accounts Mo. Day Oct 1 Journal Debit Credit Balance Forward Balance 1,750.81 10400 Inventory Mo. Day Oct 1 Journal Debit Credit Balance Forward Balance 101,681.00 10500 Prepaid Expenses Mo. Day Oct 1 Journal Balance Forward Debit Credit Balance 0.00 10600 Marketable Securities Mo. Day Oct 1 Journal Debit Credit Balance Forward Balance 24,000.00 10700 Interest Receivable Mo. Day Oct 1 Journal Debit Credit Balance Forward Balance 0.00 10800 Fixed Assets Mo. Day Oct 1 Journal Debit Credit Balance Forward Balance 320,665.00 10900 Accumulated Depreciation Mo. Day Oct 1 Journal Debit Credit Balance Forward Balance 81,559.50 11100 Notes Receivable Mo. Day Oct 1 Journal Debit Credit Balance Forward Balance 0.00 20100 Accounts Payable Mo. Day Oct 1 Oct 31 Journal Debit Credit Balance Forward P CD P CD Nov 30 30 85,920.80 82,372.83 27,938.09 28,923.89 Balance 1,087.83 87,008.63 4,635.80 32,573.89 3,650.00 20200 Wages & Salaries Payable Mo. Day Oct 1 Journal Balance Forward Debit Credit Balance 0.00 20300 Federal Income Taxes Withheld Mo. Day Oct 1 Oct 31 Journal Debit Credit Balance Forward CD PR CD PR Nov 30 30 1,292.00 1,275.44 1,275.44 1,369.75 Balance 1,292.00 0.00 1,275.44 0.00 1,369.75 20400 State Unemployment Taxes Payable Mo. Day Oct 1 Oct 31 Nov 30 30 Journal Debit Credit Balance Forward G CD G 59.14 59.14 60.96 Balance 0.00 59.14 0.00 60.96 20500 Federal Unemployment Taxes Payable Mo. Day Oct 1 Oct 31 Nov 30 30 Journal Debit Credit Balance Forward G CD G 10.00 10.00 10.30 Balance 0.00 10.00 0.00 10.30 20600 FICA Taxes Payable Mo. Day Oct 1 Oct 31 Nov 30 Journal Debit Credit Balance Forward CD PR G CD PR G 1,731.12 979.32 979.32 1,958.64 1,014.65 1,014.65 Balance 1,731.12 0.00 979.32 1,958.64 0.00 1,014.65 2,029.30 20700 Federal Income Taxes Payable Mo. Day Journal Debit Credit Balance Oct 1 Balance Forward 0.00 20800 Dividends Payable Mo. Day Oct 1 Journal Debit Credit Balance Forward Balance 0.00 20900 Interest Payable Mo. Day Oct 1 Journal Debit Credit Balance Forward Balance 0.00 21000 Notes Payable Mo. Day Oct 1 Dec 18 Journal Balance Forward First American Ban Debit CR Credit 60,000.00 Balance 0.00 60,000.00 26000 Common Stock Mo. Day Oct 1 Journal Debit Credit Balance Forward Balance 225,000.00 27000 Paid-in Capital in Excess of Par Mo. Day Oct 1 Journal Debit Credit Balance Forward Balance 0.00 28000 Income Summary Mo. Day Oct 1 Journal Debit Credit Balance Forward Balance 0.00 29000 Retained Earnings Mo. Day Oct 1 Journal Balance Forward Debit Credit Balance 90,264.99 30100 Sales Mo. Day Oct 1 Oct 31 Journal Debit Credit Balance Forward S CR S CR Nov 30 30 86,714.00 36,607.00 60,277.00 7,767.00 Balance 1,326,865.00 1,413,579.00 1,450,186.00 1,510,463.00 1,518,230.00 30200 Sales Returns & Allowances Mo. Day Oct 1 Nov 30 Journal Debit Credit Balance Forward S Balance 34,617.00 57,631.00 23,014.00 30300 Sales Discounts Taken Mo. Day Oct 1 Oct 31 Nov 30 Journal Debit Credit Balance Forward CR CR Balance 13,856.38 14,436.74 15,144.18 580.36 707.44 30400 Cost of Goods Sold Mo. Day Oct 1 Journal Debit Credit Balance Forward Balance 0.00 30500 Purchases Mo. Day Oct 1 Oct 31 Nov 30 Journal Debit Balance Forward P P 81,285.00 27,380.00 Credit Balance 969,835.00 1,051,120.00 1,078,500.00 30600 Purchases Returns & Allowances Mo. Day Oct 1 Journal Debit Credit Balance Forward Balance 19,445.00 30700 Purchases Discounts Taken Mo. Day Oct 1 Oct 31 Nov 30 Journal Debit Credit Balance Forward CD CD 1,625.70 547.60 Balance 13,388.00 15,013.70 15,561.30 30800 Freight-In Mo. Day Oct 1 Oct 31 Nov 1 Journal Debit Credit Balance Forward CD CD Balance 18,038.35 21,023.95 23,380.94 2,985.60 2,356.99 30900 Gain/Loss on Sales of Fixed Assets Mo. Day Oct 1 Journal Debit Credit Balance Forward Balance 0.00 31000 Gain/Loss on Marketable Securities Mo. Day Oct 1 Journal Debit Credit Balance Forward Balance 0.00 31100 Interest/Dividend Income Mo. Day Oct 1 Journal Debit Credit Balance Forward Balance 0.00 31200 Miscellaneous Revenue Mo. Day Oct 1 Journal Balance Forward Debit Credit Balance 0.00 40100 Rent Expense Mo. Day Oct 1 Oct 31 Nov 30 Journal Debit Credit Balance Forward CD CD Balance 43,200.00 48,000.00 52,800.00 4,800.00 4,800.00 40200 Advertising Expense Mo. Day Oct 1 Oct 31 Nov 30 Journal Debit Credit Balance Forward CD CD Balance 13,030.00 17,555.00 20,805.00 4,525.00 3,250.00 40300 Office Supplies Expense Mo. Day Oct 1 Oct 31 Nov 30 Journal Debit Credit Balance Forward CD P Balance 3,518.41 4,504.21 5,062.30 985.80 558.09 40400 Depreciation Expense Mo. Day Oct 1 Journal Debit Credit Balance Forward Balance 0.00 40500 Wages & Salaries Expense Mo. Day Oct 1 Oct 31 Nov 30 Journal Debit Credit Balance Forward PR PR Balance 100,027.73 112,829.16 126,092.66 12,801.43 13,263.50 40600 Payroll Tax Expense Mo. Day Journal Debit Credit Balance Oct 1 Oct 31 Nov 30 Balance Forward G G 8,233.12 9,281.58 10,367.49 1,066.54 1,068.43 40700 Federal Income Tax Expense Mo. Day Oct 1 Journal Debit Credit Balance Forward Balance 0.00 40800 Interest Expense Mo. Day Oct 1 Journal Debit Credit Balance Forward Balance 0.00 40900 Bad Debt Expense Mo. Day Oct 1 Journal Debit Credit Balance Forward Balance 0.00 41000 Other Operating Expense Mo. Day Oct 1 Oct 31 Nov 30 30 Journal Debit Balance Forward G P CD G CD 25.00 3,650.00 1,985.21 21.00 1,763.65 Credit Balance 17,880.14 17,905.14 21,555.14 23,540.35 23,561.35 25,325.00 Accounts Payable Subsidiary ledger 252 Velocity Sporting Goods Mo. Day Oct Nov Dec 1 5 13 3 13 5 13 Debit Balance Forward Vendor Invoice #32407 Check #1112 Vendor Invoice #33371 Check #1125 Vendor Invoice #33965 Check #1142 253 Chicago Office Supply Mo. Day Oct Nov Dec 1 6 19 8 21 23 12 12 81,285.00 27,380.00 27,380.00 36,115.00 36,115.00 Balance Forward Check #1111 Vendor Invoice #2112 Check #1124 Vendor Invoice #2275 Check #1136 Vendor Invoice #2344 Check #1141 Gillet Consulting Mo. Day Oct 81,285.00 Debit 261 Credit 1 Balance Forward 3 Credit 1,087.83 985.80 985.80 558.09 558.09 7,367.00 7,367.00 Debit Credit 3,650.00 Balance 0.00 81,285.00 0.00 27,380.00 0.00 36,115.00 0.00 Balance 1,087.83 0.00 985.80 0.00 558.09 0.00 7,367.00 0.00 Balance 0.00 3,650.00 Schedule of Account Payable 31-Dec-17 252 Velocity Sporting Goods 253 Chicago Office Supply 261 Gillet Consulting $0.00 Accounts Receivable Subsidiary ledger 406 Rosemont university Mo. Day Oct Nov Dec 407 1 6 13 7 23 1 8 Debit Balance Forward Invoice #722 Payment #722 Invoice #724 Payment #724 Invoice #727 Payment #727 Credit 29,018.00 29,018.00 2,460.00 2,460.00 4,174.00 4,174.00 Balance 0.00 29,018.00 0.00 2,460.00 0.00 4,174.00 0.00 Clayborn University Mo. Day Oct Dec 408 Debit 1 Balance Forward 7 Invoice #728 14 Payment #728 Credit 7,252.00 7,252.00 Balance 0.00 7,252.00 0.00 Branch College Mo. Day Oct Nov Dec 409 1 6 10 17 13 Debit Balance Forward Payment #721 Invoice #725 Payment #725 Invoice #730 Credit 45,351.00 32,912.00 32,912.00 1,656.00 Balance 46,551.00 1,200.00 34,112.00 1,200.00 2,856.00 University of Southern Iowa Mo. Day Oct 410 Debit Credit 1 Balance Forward Balance 0.00 Eastern Wisconsin University Mo. Day Oct Nov Dec 1 14 21 8 Debit Balance Forward Invoice #726 Partial Payment #726 Invoice #729 Credit 24,905.00 5,000.00 21,872.00 Balance 0.00 24,905.00 19,905.00 41,777.00 411 Stevenson College Mo. Day Oct Nov 1 24 7 7 Debit Balance Forward Invoice #723 Return for Credit #CM-41 Payment #723 Credit 57,696.00 23,014.00 34,682.00 Balance 2,900.00 60,596.00 37,582.00 2,900.00 Accounts Receivable Aging Schdule 31-Dec-17 Total 406 Rosemont university 407 Clayborn University 408 Branch College 409 University of Southern Iowa 410 Eastern Wisconsin University 411 Stevenson College Current 31-60 61-90 90+ Time Unit Filing Status Withholding Allowances Effective Date Ray Kramer semimonthly semimonthly semimonthly M M M 2 2 2 12/16/2015 12/16/2016 12/16/2017 John Adams hourly hourly hourly S S S 2 2 2 12/16/2015 12/16/2016 12/16/2017 Nancy Ford hourly hourly M M 3 3 12/16/2016 12/16/2017 Employee Pay Rate Approved By RK RK RK RK RK RK RK RK Employee Earnings Subsidiary Ledger Ray Kramer Date Hours Worked Period Regular Ending Paid hours 10 1 17 Balance Forward Overtime Hours Gross FICA FIT Net Pay Pay 63,000.00 4,819.50 6,930.00 51,250.50 10 10 15 17 10/15/2017 31 17 10/31/2017 Cumulative Annual Total 3,500.00 3,500.00 70,000.00 267.75 267.75 5,355.00 385.00 385.00 7,700.00 2,847.25 2,847.25 56,945.00 11 11 15 17 11/15/2017 31 17 11/30/2017 Cumulative Annual Total 3,500.00 3,500.00 77,000.00 267.75 267.75 5,890.50 385.00 385.00 8,470.00 2,847.25 2,847.25 62,639.50 3,500.00 267.75 385.00 2,847.25 12 15 17 12/15/2017 Jim Adams Hours Worked Regular Mo. Day hours 10 1 17 Balance Forward Overtime Hours Gross FICA FIT Net Pay Pay 37,027.73 2,832.62 4,320.00 29,875.11 10 10 15 17 10/15/2017 31 17 10/31/2017 Cumulative Annual Total 80.00 96.00 5.70 8.25 1,859.55 2,275.88 41,163.16 142.26 174.11 3,148.99 197.00 291.00 4,808.00 1,520.29 1,810.77 33,206.17 11 11 15 17 11/15/2017 31 17 11/30/2017 Cumulative Annual Total 88.00 88.00 12.70 14.30 2,248.05 2,298.45 45,709.66 171.97 175.83 3,496.79 284.00 296.00 5,388.00 1,792.08 1,826.62 36,824.87 80.00 5.77 2,213.40 169.32 275.00 1,769.08 12 15 17 12/15/2017 Nancy Ford Hours Worked Regular Mo. Day hours 10 1 17 Balance Forward Overtime Hours Gross FICA FIT Net Pay Pay 0.00 0.00 0.00 0.00 10 10 15 17 10/15/2017 31 17 10/31/2017 Cumulative Annual Total 48.00 50.00 816.00 850.00 1,666.00 62.42 65.03 127.45 7.02 10.42 17.44 746.56 774.55 1,521.11 11 11 15 17 11/15/2017 31 17 11/30/2017 Cumulative Annual Total 49.00 52.00 833.00 884.00 3,383.00 63.73 67.62 258.80 8.72 11.03 37.19 760.55 805.35 3,087.01 1,526.60 116.79 68.00 1,341.81 12 15 17 12/15/2017 88.00 1.20 Fixed Asset Subsidiary Ledger Office Furniture Date 9/30/2011 12/31/2011 12/31/2012 12/31/2013 12/31/2014 12/31/2015 12/31/2016 12/31/2017 Debit 50,750.00 Asset Record Credit Delivery Trucks Date 4/21/2015 12/31/2015 12/31/2016 Debit 69,255.00 Depreciation Method Asset Record Credit Inventory Handling System Date 7/5/2016 12/31/2016 Debit 200,660.00 Asset Record Credit 146 GB Rack Server Date 12/12/2017 Debit 7,367.00 Depreciation Method Straight-line Estimated Life 5 years Estimated Salvage Value $0 Depreciation Record Asset Net Balance Debit Credit Balance Book Value 50,750.00 0.00 50,750.00 50,750.00 5,075.00 5,075.00 45,675.00 50,750.00 10,150.00 15,225.00 35,525.00 50,750.00 10,150.00 25,375.00 25,375.00 50,750.00 10,150.00 35,525.00 15,225.00 50,750.00 10,150.00 45,675.00 5,075.00 50,750.00 5,075.00 50,750.00 0.00 50,750.00 50,750.00 0.00 Estimated Life 5 years Estimated Salvage Value $0 Depreciation Record Asset Net Balance Debit Credit Balance Book Value 69,255.00 0.00 69,255.00 69,255.00 6,925.50 6,925.50 62,329.50 69,255.00 13,851.00 20,776.50 48,478.50 Depreciation Method Straight-line Estimated Life 10 years Estimated Salvage Value $0 Depreciation Record Asset Net Balance Debit Credit Balance Book Value 200,660.00 0.00 200,660.00 200,660.00 10,033.00 10,033.00 190,627.00 Depreciation Method Asset Record Credit Straight-line Straight-line Estimated Life 5 years Estimated Salvage Value $0 Depreciation Record Asset Net Balance Debit Credit Balance Book Value 7,367.00 0.00 7,367.00 11" Tablets - Quantity -10 Date Debit Asset Record Credit Depreciation Method Balance Straight-line Estimated Life 5 years Estimated Salvage Value $0 Depreciation Record Debit Credit Balance Schedule of Fixed Assets and Accumulated Depreciation 31-Dec-17 Accumulated Cost Depreciation Total $0.00 $0.00 Book Value $0.00 Asset Net Book Value Bank Reconciliation Decemeber 2017 SUA 8th Edition ACCG 260 Fall 2017 Employer Payroll Tax Calculations Ray Kramer Mo. 11 12 12 FICA Hours Worked Regular Overtime Day hours Hours 30 Cumulative Annual Total SUTA FUTA Taxable Gross Pay 15 31 Cumulative Annual Total Jim Adams Mo. 11 21 22 12 12 Hours Worked Regular Overtime Day hours Hours 30 Cumulative Annual Total Gross Pay 15 31 Cumulative Annual Total Nancy Ford Mo. 11 17 18 12 12 Hours Worked Regular Overtime Day hours Hours 30 Cumulative Annual Total 15 31 Cumulative Annual Total Taxable Wages Tax Rates Payroll Tax $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 SUA 8th Edition Adjustment Calculations ACCG 260 Fall 2017 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet 1 2 3 4 5 6 7 8 9 10 Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Cash Accounts Receivable Allowance for Doubtful Accounts Inventory Prepaid Expenses Marketable Securities Interest Receivable Fixed Assets Accumulated Depreciation Notes Receivable Accounts Payable Wages & Salaries Payable Federal Income Taxes Withheld State Unemployment Taxes Payable Federal Unemployment Taxes Payable FICA Taxes Payable Federal Income Taxes Payable Dividends Payable Interest Payable Notes Payable Common Stock Paid-in Capital in Excess of Par Income Summary Retained Earnings Sales Sales Returns & Allowances Sales Discounts Taken Cost of Goods Sold Purchases Purchases Returns & Allowances Purchases Discounts Taken Freight-In Gain/Loss on Sales of Fixed Assets Gain/Loss on Marketable Securities Interest/Dividend Income Miscellaneous Revenue Rent Expense Advertising Expense Office Supplies Expense Depreciation Expense Wages & Salaries Expense Payroll Tax Expense Federal Income Tax Expense Interest Expense Bad Debt Expense Other Operating Expense 0.00 Net Income Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 SUA 8th Edition ACCG 260 Warren Company Statement of Income and Retained Earnings FYE 12/31/2017 Fall 2017 Balance Sheet December 31, 2017 SUA 8th Edition Warren Company Statement of Cash Flows FYE 12/31/2017 ACCG 260 SUA 8th Edition ACCG 260 Fall 2017 Post-Closing Trial Balance Warren Company Post Closing Trial Balance 31-Dec-17 dr cr 10100 Cash 10200 Accounts Receivable 10300 Allowance for Doubtful Accounts 10400 Inventory 10500 Prepaid Expenses 10600 Marketable Securities 10700 Interest Receivable 10800 Fixed Assets 10900 Accumulated Depreciation 11100 Notes Receivable 20100 Accounts Payable 20200 Wages & Salaries Payable 20300 Federal Income Taxes Withheld 20400 State Unemployment Taxes Payable 20500 Federal Unemployment Taxes Payable 20600 FICA Taxes Payable 20700 Federal Income Taxes Payable 20800 Dividends Payable 20900 Interest Payable 21000 Notes Payable 26000 Common Stock 27000 Paid-in Capital in Excess of Par 28000 Income Summary 29000 Retained Earnings 0.00 0.00