Completion of this practice set requires:

1. Analyzing the transactions
2. Journalizing the transactions
3. Posting to the general ledger (manual)
4. Posting to two (2) manual subsidiary ledgers (manual)
5. Preparing year-end adjusting entries
6. Using a ten (10)- column work sheet (manual)
7. Preparing financial statements (manual)
8. Closing the accounts (manual)

already been recorded by the controller. Vi to begin wok entering the action of December 36 for the payment of cast 10 purchase 3.100 Smith Pe Cam Rx Plumbing Produse Khan Steel Com Total accounts poble 20.000 5126 The transactions through December 3 hane stock 26 30 800 8126 905 921 DECEMBER 2016 S M M TW T F S egen- er 30. ances non- rough ar in f the 1 of aces ger 2 9 16 23 30 3 10 17 24 31 4 11 18 25 5 12 19 26 6 13 20 27 14 21 28 8 15 22 29 20 00 60 0 Smith Pipe Ron Rod Khatan Stess Total ace 412 114 505 610 612 631 64 649 711 722 726 729 730 The already bee are to begir December stock. 820 826 905 921 999 Sales Returns and Allowances the pill med provides you with a pyroll Sales Thiscounts man from ch you prepare general journal Cow of Sold en lored the weekly payroll and the empler the parrol. The bleekly Advertising Expense employees checks are distributed on the follow Bad Debit Expense ing Supplies Expense The gensenal ledger chart of account is shown Freight-out below: Miscellaneous Expense Depreciation Expense Insurance Expense CHART OF ACCOUNTS Salaries and Wages Expense Rent Expense Art Pryroll Tax Expense Ants Number Utilities Expense 101 Interest Revenue Her Cash TOS Accounts Receivable Gain on Disposal of Piant Assets Allowance for Doubtfal Accounts 112 Interest Expense 113 Loss on Disposal of Plant Assets 115 Interest Receivable Income Tax Expense 118 120 126 eral ledger accounts as well as the November 30 130 131 135 140 145 146 statement of cash flows. Cash Notes Receivable The January 1, 2018, balances appear in the gen- 2018, balances, for those accounts whose balances have changed. All transactions affecting the non current accounts from January 1, 2018, through November 30, 2018, with explanations, appear in these accounts to facilitate the preparation of the Subsidiary ledger account balances as of November 30, 2018, are as follows the balances appear in the appropriate subsidiary ledger accounts): ACCOUNTS RECEIVABLE Inventory Supplies Prepaid Insurance Prepaid Rent Other Assels Land Buildings Accum. Depar.-Buildings Equipment Accum. Depr.-Equip. Trucks Accum. Depr.-Trucks Notes Payable Accounts Payable Salaries and Wages Payable FICA Taxes Payable Income Taxes Payable Federal Withholding Taxes Payable State Withholding Taxes Payable FUTA Taxes Payable SUTA Taxes Payable Interest Payable Dividends Payable Notes Payable (LT Liability) Bonds Payable Discount on Bonds Payable Common Stock Paid-in Capital in Excess of Stated Value Retained Earings Treasury Stock Dividends 151 152 163 164 200 201 212 214 215 216 218 224 226 230 250 268 270 273 311 317 320 330 Boecker Builders The Potts Company Swanson Brothers Construction Trudy's Plumbing Coconino Contractors, Inc. Rankin Plumbing Corp. Beverly's Building Products Bilder Construction Company Iwanaga Plumbing and Heating Total accounts receivable $ 62,920 50.300 24,050 15,100 27,800 74.350 14,000 45.200 3,700 $317.420 ACCOUNTS PAYABLE Income Summary Sales Reveue 332 350 401 Phoenix Plastics Edward's Plumbing Supplies, Inc. Oxenford Copperworks $ 17,450 20.050 26,400 78 already been recorded by the controller. Vi to begin wok entering the action of December 36 for the payment of cast 10 purchase 3.100 Smith Pe Cam Rx Plumbing Produse Khan Steel Com Total accounts poble 20.000 5126 The transactions through December 3 hane stock 26 30 800 8126 905 921 DECEMBER 2016 S M M TW T F S egen- er 30. ances non- rough ar in f the 1 of aces ger 2 9 16 23 30 3 10 17 24 31 4 11 18 25 5 12 19 26 6 13 20 27 14 21 28 8 15 22 29 20 00 60 0 Smith Pipe Ron Rod Khatan Stess Total ace 412 114 505 610 612 631 64 649 711 722 726 729 730 The already bee are to begir December stock. 820 826 905 921 999 Sales Returns and Allowances the pill med provides you with a pyroll Sales Thiscounts man from ch you prepare general journal Cow of Sold en lored the weekly payroll and the empler the parrol. The bleekly Advertising Expense employees checks are distributed on the follow Bad Debit Expense ing Supplies Expense The gensenal ledger chart of account is shown Freight-out below: Miscellaneous Expense Depreciation Expense Insurance Expense CHART OF ACCOUNTS Salaries and Wages Expense Rent Expense Art Pryroll Tax Expense Ants Number Utilities Expense 101 Interest Revenue Her Cash TOS Accounts Receivable Gain on Disposal of Piant Assets Allowance for Doubtfal Accounts 112 Interest Expense 113 Loss on Disposal of Plant Assets 115 Interest Receivable Income Tax Expense 118 120 126 eral ledger accounts as well as the November 30 130 131 135 140 145 146 statement of cash flows. Cash Notes Receivable The January 1, 2018, balances appear in the gen- 2018, balances, for those accounts whose balances have changed. All transactions affecting the non current accounts from January 1, 2018, through November 30, 2018, with explanations, appear in these accounts to facilitate the preparation of the Subsidiary ledger account balances as of November 30, 2018, are as follows the balances appear in the appropriate subsidiary ledger accounts): ACCOUNTS RECEIVABLE Inventory Supplies Prepaid Insurance Prepaid Rent Other Assels Land Buildings Accum. Depar.-Buildings Equipment Accum. Depr.-Equip. Trucks Accum. Depr.-Trucks Notes Payable Accounts Payable Salaries and Wages Payable FICA Taxes Payable Income Taxes Payable Federal Withholding Taxes Payable State Withholding Taxes Payable FUTA Taxes Payable SUTA Taxes Payable Interest Payable Dividends Payable Notes Payable (LT Liability) Bonds Payable Discount on Bonds Payable Common Stock Paid-in Capital in Excess of Stated Value Retained Earings Treasury Stock Dividends 151 152 163 164 200 201 212 214 215 216 218 224 226 230 250 268 270 273 311 317 320 330 Boecker Builders The Potts Company Swanson Brothers Construction Trudy's Plumbing Coconino Contractors, Inc. Rankin Plumbing Corp. Beverly's Building Products Bilder Construction Company Iwanaga Plumbing and Heating Total accounts receivable $ 62,920 50.300 24,050 15,100 27,800 74.350 14,000 45.200 3,700 $317.420 ACCOUNTS PAYABLE Income Summary Sales Reveue 332 350 401 Phoenix Plastics Edward's Plumbing Supplies, Inc. Oxenford Copperworks $ 17,450 20.050 26,400 78