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Question 1 The following are the unadjusted balances in the accounts Trading Ltd. for the fiscal year ended 9/30/2011 Cash 10,290 Accounts receivable 12,900 Prepaid insurance 4,800 Stores supplies 9,400 Inventory 26,000 Stores equipment 32,300 Acc. Depreciation - Stores equipment 9,300 Manufacturing equipment 98,500 Acc. Depreciation - Manufacturing equipment 23,850 Accounts payable 15,430 Notes payable 50,000 Unearned revenue 30,000 Common stock 90,000 Dividends paid 15,000 Retained earnings ? Sales 135,700 Dividend received on investment 8,450 Sales discounts 10,100 Sales returns and allowances 2,095 Purchases 98,000 Purchases returns and allowances 9,250 Transportation-in 3,250 Transportation-out 1,820 Salaries expense 18,425 Rent expense 8,400 Advertising expense 4,800 Utilities expense 3,900 (The company uses a periodic inventory system). Required: 1. Prepare the adjusting entries to reflect the items below, using a work sheet. a) Stores supplies still available at the year end is $3,800 b) Expired insurance for the year is $3,600 c) Depreciation expense on store equipment is $2,550 for the year. d) Depreciation expense for manufacturing equipment is 12.5% of the book balance. e) A physical check reveal that $21,000 of inventory is in warehouse at fiscal year end. f) $20,000 of the balance in unearned income was earned in the fiscal year. g) Interest on notes payable is 12% per annum. The $50,000 note was a bank loan taken on 2/15/2011 to be repaid in full in twelve months. (You may need to add some more accounts). 2. Prepare closing entries, a multi-step income statement and a statement of retained earnings for the company. Question 2 On March 31, 2013, Home Decorating Pavilion received a bank statement containing a balance of $9,750. The balance in the firm's checkbook and Cash account on the same date was $10,290. The difference between the two balances is caused by the items listed below. a. A $2,875 deposit made on March 30 does not appear on the bank statement. b. Check 358 for $485 issued on March 29 and Check 359 for $1,650 issued on March 30 have not yet been paid by the bank. c. A credit memorandum shows that the bank has collected a $1,100 note receivable and interest of $110 for the firm. d. A service charge of $25 appears on the bank statement. e. A debit memorandum shows an NSF check for $525. (The check was issued by Dane Smithey, a credit customer.) f. The firm's records indicate that Check 341 of March 1 was issued for $900 to pay the month's rent. However, the canceled check and the listing on the bank statement show that the actual amount of the check was $800. g. The bank made an error by deducting a check for $560 issued by another business from the balance of Home Decorating Pavilion's account. Instructions: 1. Prepare a bank reconciliation statement for the firm as of March 31, 2013. 2. Record entries for any items on the bank reconciliation statement that must be journalized. Date the entries March 31, 2013. Question 3 During physical stock- take in one of its sports shops, the company recorded the following closing inventory items at end June, 2015: Product units Book cost per unit\tMarket value per unit Helmets 125 $55 $52 Bats 155 $78 $73 shoes(pair)\t75 $85 $89 Balls 350 $4 $5 Uniform (pair)\t180 $136 $139 a) Compute the lower of cost or market value total for ending inventory using the individual and collective costing method. b) Show the journal entry required to update the inventory,using the individual costing method