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Problem 4-5A Anya Clark opened Anya's Cleaning Service on July 1, 2017. During July, the following transactions were completed. July 1 1 3 5 12 18 20 21 25 31 31 Anya invested $19,900 cash in the business. Purchased used truck for $9,100, paying $4,200 cash and the balance on account. Purchased cleaning supplies for $2,300 on account. Paid $1,800 cash on 1-year insurance policy effective July 1. Billed customers $4,600 for cleaning services. Paid $1,600 cash on amount owed on truck and $1,400 on amount owed on cleaning supplies. Paid $2,600 cash for employee salaries. Collected $3,400 cash from customers billed on July 12. Billed customers $6,000 for cleaning services. Paid $360 for the monthly gasoline bill for the truck. Withdrew $5,700 cash for personal use. Don't show me this message again for the assignment Your answer is partially correct. Journalize the July transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order displayed in the problem.) Date Account Titles and Explanation EAT_1414577409 CASH Debit Credit 19900 July 1 Owners capital 19900 (To record cash invested in business) EAT_1414577409 Equipment 9100 July 1 Cash Accounts Pay 4200 4900 (To record truck purchased) EAT_1414577409 Supplies 2300 July 3 Accounts Pay EAT_1414577409 Prepaid Insura 2300 1800 July 5 CASH EAT_1414577409 Accounts Rec 1800 4600 July 12 Service Reven EAT_1414577409 Accounts Pay 4600 3000 July 18 Cash EAT_1414577409 Salaries and W 3000 2600 July 20 Cash 2600 EAT_1414577409 Cash 3400 July 21 Accounts Rec EAT_1414577409 Accounts Rec 3400 6000 July 25 Service Reven EAT_1414577409 Gasoline Expe 6000 360 July 31 Cash 360 (To record gasoline expense) EAT_1414577409 Ow ner's Draw 5700 July 31 CASH (To record drawings) Don't show me this message again for the assignment Show List of Accounts Link to Text 5700 Your answer is correct. Post the July transactions. (Post entries in the order of journal entries posted above.) Cash Date Explanatio n No. 101 Debit Credit Balance EQAT_14242613 19900 19900 July 1 EQAT_14242613 4200 15700 1800 13900 3000 10900 2600 8300 July 1 EQAT_14242613 July 5 EQAT_14242613 July 18 EQAT_14242613 July 20 EQAT_14242613 3400 11700 July 21 EQAT_14242613 360 July 31 11340 EQAT_14242613 5700 5640 July 31 Accounts Receivable Date Explanatio n Debit No. 112 Credit Balance EQAT_14242613 4600 4600 July 12 EQAT_14242613 3400 1200 July 21 EQAT_14242613 6000 7200 July 25 Supplies Date Explanatio n Debit No. 128 Credit Balance EQAT_14242613 2300 2300 July 3 Prepaid Insurance Date Explanatio n Debit No. 130 Credit Balance EQAT_14242613 1800 1800 July 5 Equipment Date Explanatio n EQAT_14242613 July 1 Debit 9100 No. 157 Credit Balance 9100 EQAT_14242613 9100 9100 July 1 Accounts Payable Date Explanatio n Debit No. 201 Credit Balance EQAT_14242613 4900 4900 2300 7200 July 1 EQAT_14242613 July 3 EQAT_14242613 3000 4200 July 18 Owner's Capital Date Explanatio n Debit No. 301 Credit Balance EQAT_14242613 19900 19900 July 1 Owner's Drawings Date Explanatio n Debit No. 306 Credit Balance EQAT_14242613 5700 5700 July 31 Service Revenue Date Explanatio n EQAT_14242613 July 12 Debit No. 400 Credit 4600 Balance 4600 EQAT_14242613 July 12 EQAT_14242613 6000 10600 July 25 Gasoline Expense Explanatio n Date Debit No. 633 Credit Balance EQAT_14242613 360 360 July 31 Salaries and Wages Expense Date Explanatio n Debit No. 726 Credit Balance EQAT_14242613 2600 2600 July 20 Don't show me this message again for the assignment Show List of Accounts Link to Text Your answer is correct. Prepare a trial balance at July 31 on a worksheet. Enter the following adjustments on the worksheet and complete the worksheet. (1) (2) (3) (4) Unbilled and uncollected revenue for services performed at July 31 were $2,800. Depreciation on equipment for the month was $600. One-twelfth of the insurance expired. An inventory count shows $600 of cleaning supplies on hand at July 31. (5) Accrued but unpaid employee salaries were $1,010. ANYA'S CLEANING SERVICE Worksheet EAT_1414585415 For the Month Ended July 31, 2017 Trial Balance Acco unt Titles Cash Accou nts Receiv able Suppli es Prepai d Insura nce Equip ment Accou nts Payabl e Owner 's Capita l Owner 's Drawi ngs Servic e Reven ue Gasoli ne Expen se Salari es and Wage Dr. Cr. Adjustments Dr. Cr. 5640 7200 2800 Adjusted Trial Balance Dr. Cr. Income Statement Dr. Cr. Balance Sheet Dr. 5640 5640 10000 10000 2300 1700 600 600 1800 150 1650 1650 9100 9100 9100 4200 4200 4200 19900 19900 19900 5700 5700 10600 2800 360 2600 Cr. 1010 5700 13400 13400 360 360 3610 3610 s Expen se $ $ 34700 34700 Total s Depre ciatio n Expen se Accu m. Depr. Equip ment Insura nce Expen se Suppli es Expen se Salari es and Wage s Payabl e 600 600 600 600 600 600 150 150 150 1700 1700 1700 1010 1010 1010 Total s 6260 6260 39110 39110 Net Incom e 6420 13400 6980 32690 25710 0 6980 32690 32690 Total s 13400 Don't show me this message again for the assignment Show List of Accounts Link to Text 13400 Your answer is correct. Prepare the income statement for July. Anya'S CLEANING SERVICE Income Statement EAT_1414585415 For the Month Ended July 31, 2017 EQAT_14242613 Revenues $ Service Reven 13400 EQAT_14242613 Expenses $ Salaries and W 3610 Supplies Expe Insurance Exp Depreciation E Gasoline Expe 1700 150 600 360 EQAT_14242613 Total Expenses 6420 $ EQAT_14242613 Net Income / (Loss) 6980 Don't show me this message again for the assignment Show List of Accounts Link to Text Your answer is correct. Prepare the owner's equity statement for July. (List items that increase owner's equity first.) ANYA'S CLEANING SERVICE Owner's Equity Statement EAT_1414585415 For the Month Ended July 31, 2017 $ EQAT_14242613 Ow ner's Capital, July 1 EQAT_14242613 Add : EQAT_14242613 Investments 19900 EQAT_14242613 Net Income / (Loss) 6980 26880 26880 EQAT_14242613 Less : EQAT_14242613 5700 Draw ings $ EQAT_14242613 Ow ner's Capital, July 31 21180 Don't show me this message again for the assignment Show List of Accounts Link to Text Your answer is correct. Prepare a classified balance sheet at July 31. (List Current Assets in order of liquidity.) Anya'S CLEANING SERVICE Balance Sheet EAT_1414585415 July 31, 2017 Assets EQAT_14242613 Current Assets $ Cash 5640 Accounts Rec Supplies 10000 600 Prepaid Insura 1650 $ EQAT_14242613 Total Current Assets 17890 EQAT_14242613 Property, Plant and Equipment Equipment EQAT_14242613 9100 Less : 600 8500 Accumulated D $ EQAT_14242613 Total Assets 26390 Liabilities and Owner's Equity EQAT_14242613 Current Liabilities $ Accounts Pay 4200 Salaries and W 1010 $ EQAT_14242613 Total Current Liabilities 5210 EQAT_14242613 Ow ner's Equity Ow ner's Capit 21180 $ EQAT_14242613 Total Liabilities and Ow ner's Equity 26390 Don't show me this message again for the assignment Show List of Accounts Link to Text Your answer is partially correct. Journalize adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order displayed in the problem.) Date Account Titles and Explanation EAT_1414577409 Accounts Rec Debit Credit 10000 July 31 Service Reven 10000 (To record revenue earned) EAT_1414577409 Depreciation E 600 July 31 Accumulated D 600 (To record depreciation) EAT_1414577409 Insurance Exp July 31 150 July 31 Prepaid Insura 150 (To record insurance expired) EAT_1414577409 Supplies Expe 1700 July 31 Supplies 1700 (To record supplies used) EAT_1414577409 Salaries and W 1010 July 31 Salaries and W (To record salaries payable) Don't show me this message again for the assignment Show List of Accounts Link to Text 1010 Your answer is partially correct. Post adjusting entries. (Post entries in the order of journal entries posted above.) Cash Date July 1 Explanatio n No. 101 Debit Credit 19,900 Balance 19,900 July 1 4,200 15,700 July 5 1,800 13,900 July 18 3,000 10,900 July 20 2,600 8,300 July 21 3,400 11,700 July 31 360 11,340 July 31 5,700 5,640 Accounts Receivable Date Explanatio n Debit July 14 No. 112 Credit Balance 4,600 4,600 July 21 3,400 July 28 1,200 6,000 7,200 EQAT_14242613 Adjusting July 31 Supplies Date Explanatio n No. 126 Debit July 3 Credit Balance 2,300 EQAT_14242613 Adjusting 2,300 600 600 July 31 Prepaid Insurance Date Explanatio n Debit July 5 No. 130 Credit Balance 1,800 EQAT_14242613 Adjusting 1,800 150 1650 July 31 Equipment Date Explanatio n July 1 No. 157 Debit Credit Balance 9,100 9,100 Accumulated DepreciationEquipment Date Explanatio n Debit EQAT_14242613 Adjusting Credit 600 No. 158 Balance 600 July 31 Accounts Payable Date Explanatio n Debit No. 201 Credit Balance July 1 4,900 4,900 July 3 2,300 7,200 July 18 3,000 4,200 Salaries and Wages Payable Date Explanatio n Debit No. 212 Credit EQAT_14242613 Adjusting 1010 Balance 1010 July 31 Owner's Capital Date Explanatio n No. 301 Debit Credit July 1 19,900 Owner's Drawings Date Explanatio n Debit July 31 19,900 No. 306 Credit Balance 5,700 5,700 Service Revenue Date Balance Explanatio n No. 400 Debit Credit Balance July 14 4,600 4,600 July 28 6,000 10,600 EQAT_14242613 Adjusting July 31 Gasoline Expense Date Explanatio n No. 633 Debit July 31 Credit 360 360 Supplies Expense Date Balance Explanatio n EQAT_14242613 Adjusting Debit No. 631 Credit 1700 Balance 1700 July 31 Depreciation Expense Date Explanatio n Debit No. 711 Credit Balance EQAT_14242613 Adjusting 600 600 July 31 Insurance Expense Date Explanatio n EQAT_14242613 Adjusting Debit No. 722 Credit 150 Balance 150 July 31 Salaries and Wages Expense Date Explanatio n No. 726 Debit July 20 Credit Balance 2,600 EQAT_14242613 Adjusting 2,600 1010 3610 July 31 Don't show me this message again for the assignment Show List of Accounts Link to Text Your answer is partially correct. Journalize closing entries and complete the closing process. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order displayed in the problem.) Date Account Titles and Explanation Service Reven EAT_1414577409 July 31 Debit 13400 Credit EAT_1414577409 13400 July 31 Income Summa 13400 (To close revenue account) EAT_1414577409 Income Summa 6420 July 31 Salaries and W 3610 Depreciation E 600 Insurance Exp 150 Supplies Expe 1700 Gasoline Expe 360 (To close expense accounts) EAT_1414577409 Income Summa 5640 July 31 Ow ner's Capit 5640 (To close net income / (loss)) EAT_1414577409 July 31 Ow ner's Capit 5700 July 31 Ow ner's Draw 5700 (To close drawings) Don't show me this message again for the assignment Show List of Accounts Link to Text Your answer is partially correct. Post closing entries. (Post entries in the order of journal entries posted above.) Cash Date Explanatio n No. 101 Debit July 1 Credit 19,900 Balance 19,900 July 1 4,200 15,700 July 5 1,800 13,900 July 18 3,000 10,900 July 20 2,600 8,300 July 21 3,400 11,700 July 31 360 11,340 July 31 5,700 5,640 Accounts Receivable Date Explanatio n Debit July 12 Credit 4,600 July 21 6,000 Adjusting Explanatio n 2,800 Debit 1,200 7,200 10,000 Supplies Date Balance 4,600 3,400 July 25 July 31 No. 112 No. 126 Credit Balance July 3 2,300 July 31 2,300 Adjusting 1,700 Prepaid Insurance Date Explanatio n Debit July 5 No. 130 Credit 1,800 July 31 Explanatio n July 1 150 Debit Credit July 31 Debit Adjusting No. 158 Credit 600 Accounts Payable Date Explanatio n Debit Balance 9,100 Accumulated DepreciationEquipment Explanatio n 1,650 No. 157 9,100 Date Balance 1,800 Adjusting Equipment Date 600 Balance 600 No. 201 Credit Balance July 1 4,900 4,900 July 3 2,300 7,200 July 18 3,000 4,200 Salaries and Wages Payable Date July 31 Explanatio n Debit Adjusting No. 212 Credit 1,010 Owner's Capital Date Explanatio n Debit July 1 Balance 1,010 No. 301 Credit 19,900 Balance 19,900 EQAT_14242613 Closing July 31 EQAT_14242613 Closing July 31 Owner's Drawings Date Explanatio n July 31 Debit 5,700 Closing EQAT_14242613 July 31 No. 306 Credit Balance 5,700 EQAT_14242613 July 31 Income Summary Date Explanatio n No. 350 Debit Credit Balance EQAT_14242613 Closing July 31 EQAT_14242613 Closing July 31 EQAT_14242613 Closing July 31 Service Revenue Date Explanatio n No. 400 Debit Credit Balance July 12 4,600 4,600 July 25 6,000 10,600 2,800 13,400 July 31 Adjusting EQAT_14242613 Closing July 31 Gasoline Expense Date Explanatio n No. 633 Debit July 31 Credit 360 Balance 360 EQAT_14242613 Closing July 31 Supplies Expense No. 631 Date Explanatio n July 31 Debit Credit 1,700 Balance 1,700 EQAT_14242613 Closing July 31 Depreciation Expense Date July 31 Explanatio n Debit Adjusting No. 711 Credit 600 Balance 600 EQAT_14242613 Closing July 31 Insurance Expense Date July 31 Explanatio n Debit Adjusting No. 722 Credit 150 Balance 150 EQAT_14242613 Closing July 31 Salaries and Wages Expense Date Explanatio n July 20 July 31 Adjusting Debit No. 726 Credit 2,600 2,600 1,010 3,610 EQAT_14242613 Closing July 31 Don't show me this message again for the assignment Show List of Accounts Link to Text Balance Your answer is correct. Prepare a post-closing trial balance at July 31. ANYA'S CLEANING SERVICE Post-Closing Trial Balance EAT_1414585415 July 31, 2017 Debit Credit $ cash $ 5640 Accounts Rec 10000 Supplies 600 Prepaid Insura 1650 Equipment 9100 Accumulated D 600 Accounts Pay 4200 Salaries and W 1010 Ow ner's Capit 21180 Ow ner's Capit 21180 $ $ Totals 26990 26990 Don't show me this message again for the assignment