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Martinez Corp. prepares quarterly financial statements. The post-closing trial balance at December 31, 2021, is presented below. MARTINEZ CORP. Post-Closing Trial Balance December 31, 2021 Credit Debit $24,500 22,600 $1,300 20.000 10,000 Cash Accounts Receivable Allowance for Doubtful Accounts Equipment Accumulated Depreciation Equipment Buildings Accumulated Depreciation-Buildings Land Accounts Payable Common Stock Retained Earnings 109,000 10,000 20,000 12,090 81,000 81,710 $196,100 $196,100 During the first quarter of 2022, the following transactions occurred: 1. 2. 3. 4. On February 1, Martinez collected fees of $18,000 in advance. The company will perform $1,500 of services each month from February 1, 2022, to January 31, 2018. On February 1, Martinez purchased computer equipment for $12,375 plus sales taxes of $825. $4,125 cash was paid with the rest on account. Check #455 was used. On March 1, Martinez acquired a patent with a 10-year life for $13,200 cash. Check #456 was used. On March 28, Martinez recorded the quarter's sales in a single entry. During this period, Martinez had total sales of $190,000 (not including the sales referred to in item 1 above). All of the sales were on account. On March 29, Martinez collected $183,000 from customers on account. On March 29, Martinez paid $16,090 on accounts payable. Check #457 was used. On March 29, Martinez paid other operating expenses of $98,000. Check #458 was used. On March 31, Martinez wrote off a receivable of $200 for a customer who declared bankruptcy. On March 31, Martinez sold for $1,900 equipment that originally cost $13,000. It had an estimated life of 5 years and salvage of $1,000. Accumulated depreciation as of December 31, 2021, was $9,600 using the straight line method. (Hint: Record depreciation on the equipment sold, then record the sale.) 5. 6. 7. 8. 9. Bank reconciliation data and adjustment data: 1. The company reconciles its bank statement every quarter. Information from the December 31, 2021, bank reconciliation is: Deposit in transit: 12/30/2021 $5,000 Outstanding checks#440 3,300 #452 400 #453 800 #454 5,875 The bank statement received for the quarter ended March 31, 2022, is as follows: (100) 2. 3. Beginning balance per bank $29.875 Deposits: 1/2/2022, $5,000; 2/2/2022, $18,000; 3/30/2022, $183,000 206,000 Checks: #452, $400;#453, $800;#457, $16,090;#458$98,000 (115,290) Debit memo: Bank service charge (record as operating expense) Ending bank balance $120,485 Record revenue earned from item 1 above. $23,800 of accounts receivable at March 31, 2022, are not past due yet. The bad debt percentage for these is 4%. The balance of accounts receivable are past due. The bad debt percentage for these is 26.00%. Record bad debt expense. (Hint: You will need to compute the balance in accounts receivable before calculating this.) Der tion is recorded on the equipment still owned at March 31, 2022. The new equipment purchased in February is being depreciated on a straight-line basis over 5 years and salvage value was estimated at $1,500. The old equipment still owned is being depreciated over a 10-year life using straight-line with no salvage value. Depreciation is recorded on the building on a straight-line basis based on a 30-year life and a salvage value of $16,000. Amortization is recorded on the patent. The income tax rate is 30%. This amount will be paid when the tax return is due in April. (Hint: Prepare the income statement up to income before taxes and multiply by 30% to compute the amount.) 5. 6. 7. Date No. Account Titles and Explanation Debit Cre February 17 1. Cash 18,000 Unearned Service Revenue February 1 2. Equipment 13200 Cash Accounts Payable March 1 3. Patents 13,200 Cash March 28 4. Accounts Receivable 190,000 Service Revenue March 29 5. Cash 183,000 Accounts Receivable March 29 6. Accounts Payable 16,090 Cash March 29 7. Other Operating Expenses 98,000 Cash March 31 8. Allowance for Doubtful Accounts 200 Accounts Receivable March 31 9. Depreciation Expense 600 Accumulated Depreciation-Equipment (To record depreciation expense) Cash 1,900 Loss on Disposal of Plant Assets 900 March 29 > 6. Accounts Payable 16,090 Cash March 29 7. Other Operating Expenses 98,000 Cash March 31 8. Allowance for Doubtful Accounts 200 Accounts Receivable March 31 9. Depreciation Expense 600 Accumulated Depreciation-Equipment (To record depreciation expense) Cash 1,900 Loss on Disposal of Plant Assets 900 Accumulated Depreciation-Equipment 10200 Equipment (To record sale of equipment) Enter the December 31, 2021, balances in ledger accounts using T-accounts. (Post entries in the order displayed in the problem statement.) Cash Bal. 24,500 Accounts Receivable Bal. 22,600 Allowance For Doubtful Accounts Bal. 1,300 Equipment Bal. 20,000 ated Depreciation-Equipment Bal. 10,000 Land Bal. 20,000 Buildings Bal. V 109,000 Accumulated Depreciation-Buildings Bal. 10,000 Accounts Payable Bal. 12,090 Common Stock Bal. 10,000 Land Bal. 20,000 Buildings Bal. 109,000 Accumulated Depreciation-Buildings Bal. 10,000 Accounts Payable Bal. 12,090 Common Stock Bal. 81,000 Retained Earnings Bal. 81,710 Post the journal entries to the ledger accounts for items 1-9. (Post entries in the order of journal entries presented above.) Cash Bal. 24,500 Feb. 1 4,125 Feb. 1 18,000 Mar. 1 13,200 Mar. 29 V 183,000 Mar. 29 16,090 Mar. 31 1,900 Mar. 29 98,000 Accounts Receivable Bal. 22,600 Mar. 29 183,000 Mar. 28 V 190,000 Mar. 31 7 200 Allowance for Doubtful Accounts Mar. 31 200 Bal. 1,300 Equipment Bal. 20,000 Mar. 31 13,000 Feb. 1 13200 Accumulated Depreciation-Equipment Mar. 31 10200 Bal. 10,000 Mar. 31 7 600 Land Bal. 20,000 Buildings Bal. 109,000 Bal. 109,000 Accumulated Depreciation-Buildings Bal. 10,000 Patents Mar. 1 13,200 Accounts Payable Mar. 29 16,090 Bal. 12,090 Feb. 1 9,075 Unearned Service Revenue Feb. 1 18,000 Common Stock Bal. 81,000 Retained Earnings Bal. 81,710 Service Revenue Mar. 28 190,000 Other Operating Expenses Mar. 29 98,000 Depreciation Expense Mar. 31 600 Loss on Disnosal of Plant Assets Prepare anunadjusted trial balance at March 31. Martinez Corp. Trial Balance 3/31/22 Debit Credit Cash $ 95.985 S Accounts Receivable 29.400 Allowance for Doubtful Accounts 1100 Equipment 20,200 Accumulated Depreciation Equipment 40 Land 20.000 Buildings 109.000 Accumulated Depreciation-Buildings 10,000 Patents 13.200 Accounts Payable 5.075 Unearned Service Revenue 18.000 Common Stock 81,000 Retained Earnings 81,710 Service Revenue 190,000 Other Operating Expenses 98,000 Depreciation Expense 600 Loss on Disposal of Plant Assets 900 Total $ 387.285 5 387 285 Prepare a bank reconciliation in good form. (List items that increase balance as per bank first.) Martinez Corp. Bank Reconciliation 3/31/22 Balance Per Bank $ 120,485 Add V: Deposits in Transit 1,900 Less : Outstanding Checks #440 $ 3,300 i #454