EXERCISES E4-1 Jrhe trial balance of Orkin Pest Control Service follows. ORKIN PEST CONTROL SERVICE TRIAL BALANCE SEPTEMBER 30, 1986 Cash... S 3.560 3,440 1.200 3.390 12,600 $ 2.840 1.600 16,030 Accounts receivable. Prepaid rent........ Supplies .................. Equipment............... Accumulated depreciation ..... Accounts pavable..... Salary pavable...... Bobby Oricin, capital........ Bobby Orkin, withdrawals ........ Service revenue ........... Depreciation expense......... Salary expense..... Rent expense ......... Utilities expense...... Supplies expense. Total. 3.000 9,300 1.800 780 $29.770 $29,770 Additional information at September 30, 19X6: a. Accrued service revenue, S210. b. Depreciation. S40. c. Accrued salary expense, S500. d. Prepaid rent expired, S600. e. Supplies used, $1.650. Required Complete Orkin's work sheet for September 19X6. CHAPTER 4 COM! For an y form the dusting and closing entries in Exercise 4-1. Ta h b you s werted by the disting and closing entries in E ands to the widenements a lances by Bal Dendering the with ser bal them, and show the w h i ch con ances Pr ing Prepare the closing tral balance in Exercise 2) Service reported in its (E45From the facing selected cats that High Cour Tam 30.10X4, anal financial statements, prepare the entry closing cm $ - 3200 0.000 High cap Service Uncamed revenues Salary expense Accumulated depreciation... Supplies Interest revenus $45. leterest expense 6.100 A cebe 1.30 Salary pabi 12.300 Depreciation expense 35.000 Rent expense... 1.700 A Higginbotham withdrawal 700 Supplies... 10.200 .. 1,400 dengan E4-6) The accountant for Laura Edward Attore, has posted aduting entries a) through to the accounts December 11. 19X2. All the revenus expense and owner quity accounts of the entry are listed here in T-account form Sapones 4,000 i 26.000 2.000 5.000 3.500 1,100 5.000 Senise Bree era onards rithdratals 52.400 52.400 102,000 ID 2.000 1 1.100 Id 6,000 Required Journalie Edwards closing entries at December 31, 1932 P e r 54-7 From the following accounts of Automatie Door Company, prepare the entity'statement of owner's qui for the year ended December 31, 1935 ( O3) Fringues equity S1.000 Er n ie Cantal Eriten till Wid Dec. 31 42,000 Jan. 1 52.000 Mar. 319.000 Dec. 31 42.000 Dec. 31 85.000 Dec.31 128,000 Mar. 20.000 Jun 30 7.000 Dec. 31 45.000 Dec. 31 43.000 Sep. 309.000 Dec. 31 17.000 156 PARTI THE BASIC STRUCTURE OF ACCOUNTING