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I was hoping someone can help me out with the cash and equipment calculations that I have wrong to correct my answer. thank you Baker

I was hoping someone can help me out with the cash and equipment calculations that I have wrong to correct my answer. thank you
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Baker Incorporated specializes in training and veterinary services for household pets, such as cats, dogs, birds, lizards, and fish. After the first 11 months of operations in 2021, Baker has the following account balances. Accounts Credits Debits $ 13,300 2,600 Cash Supplies Prepaid Rent Equipment Buildings 4,800 82,100 200,000 Accounts Payable Deferred Revenue Common Stock Retained Earnings $ 9,500 3,400 145,000 50,200 Dividends 9,000 250,000 Service Revenue Salaries Expense Advertising Expense 100,000 15,600 Utilities Expense 30,700 Totals $458,100 $458,100 The following transactions occur during December 2021: 1- Throughout the month, Baker provides services to customers for cash, $25,400. (Hint: Record the entire. December 31 month's services in a single entry.) Purchase pet supplies on account, $2,700. December 4 December December 8 Pay for fliers to be distributed to local residences to advertise the company's services, $3,100. 9 Pay for supplies purchased on December 4. December 12 Issue additional shares of common stock for cash, $6,000. December 16 Pay cash on accounts payable, $6,600. The following transactions occur during December 2021: 1- Throughout the month, Baker provides services to customers for cash, $25,400. (Hint: Record the entire December 31 month's services in a single entry.) December 4 Purchase pet supplies on account, $2,700. December 8 Pay for fliers to be distributed to local residences to advertise the company's services, $3,100. December 9 Pay for supplies purchased on December 4. December 12 Issue additional shares of common stock for cash, $6,000. December 16 Pay cash on accounts payable, $6,600. December 19 Purchase equipment with cash, $7,800. December 22 Pay utilities for December, $4,400. December 24 Receive cash from customers for services to be provided next January, $2,500. December 27 One of Baker's trainers takes a part-time job at the zoo and earns a salary of $1,300. The zoo and Baker are separate companies. December 30 Pay employees' salaries for the current month, $10,000. December 31 Pay dividends to stockholders, $3,000. Required: 1. Record each transaction. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list View journal entry worksheet Debit No General Journal Credit Date 1 December 01 Cash Service Revenue 25,400 25,400 N N IN No Date 1 December 01 Service Revenue 2 December 04 Supplies Accounts Payable 3 December 08 Advertising Expense Cash 4 December 09 Accounts Payable Cash December 12 Common Stock December 16 Accounts Payable Cash December 19 Equipment Cash December 22 Utilities Expense 5 6 7 8 Cash Cash General Journal Debit 25,400 2,700 3,100 2,700 6,000 6,600 7,800 4,400 Credit 25,400 2,700 3,100 2,700 6,000 6,600 7,800 7 December 19 Equipment 7,800 Cash 7,800 B December 22 4,400 Utilities Expense Cash 4,400 9 December 24 Cash 2,500 Deferred Revenue 2,500 10 December 27 No Journal Entry Required 11 December 30 10,000 Salaries Expense Cash 10,000 12 December 31 3,000 Dividends Cash 3,000 2. & 3. Post each transaction to the appropriate T-accounts and calculate the balance of each account at December 31. (Hint: Be sure to include the balance at the beginning of December in each T-account.) N N V S Beg. Bal December 1 December 12 December 24 End. Bal. Beg. Bal. End. Bal. 33 Cash 13,300 25,400 6,000 2,500 Prepaid Rent 4,800 4,800 3,100 2,700 6,600 7,800 4,400 10,000 3,000 9,600 O December 8 December 9 December 16 December 19 December 22 December 30 December 31. Answer is not complete. Beg. Bal. December 4 End. Bal. Beg. Bal. December 19 End. Bal. Supplies 2,600 2,700 5,300 Equipment 82,100 7,800 89,000 Beg. Bal. End. Bal. Beg. Bal. End. Bal. Beg. Bal. End. Bal. Prepaid Rent 4,800 4.800 Buildings 200,000 200,000 Deferred Revenue Retained Earnings 3,400 2,500 5,900 December 24 Beg. Bal. December 19 End. Bal. Beg. Bal. December 9 December 16 End. Bal. Beg. Bal. End. Bal. Equipment 82,100 7,800 89,000 Accounts Payable 2,700 6,600 Common Stock Dividends 9,500 2,700 December 4 2,900 145,000 6,000 December 12 151,000 Beg. Bal. End. Bal. Beg. Bal End. Bal. Beg. Bal. December 8 End. Bal. Retained Earnings Service Revenue Advertising Expense 15,600 3,100 18,700 50,200 50,200 250,000 25,400 275,400 December 1 Beg. Bal. December 31 End. Bal. Beg. Bal. December 30 End. Bal. Beg. Bal. December 22 End, Bal Dividends 9,000 3,000 12,000 Salaries Expense 100,000 10,000 110,000 Utilities Expense 30,700 4,400 35,100 Answer is not complete. Credit $ 9,600 x 89,000 X 2,900 5,900 151,000 50,200 275,400 $ 584,000 BAKER INCORPORATED Trial Balance December 31 Accounts Cash Supplies Prepaid Rent Equipment Buildings Accounts Payable Deferred Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Advertising Expense Utilities Expense Totals Debit 5,300 4,800 200,000 12,000 110,000 18,700 35,100 $385,900

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