instruction:

1. Make it jurnal

2. Make worksheet

3.Make final statement

CUONO COMPANY SPA Trial Balance June 30, 2017 Credit Account Number 101 112 126 130 157 Debit 6,078 5,991 2,085 4,044 14,880 201 209 311 400 726 729 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Share Capital-Ordinary Service Revenue Salaries and Wages Expense Rent Expense 4,421 4,099 22,369 7,749 4,164 1,396 38,638 38,638 In addition to those accounts listed on the trial balance, the chart of accounts for Cuono Company SpA also contains the following accounts and account numbers: No. 158 Accumulated Depreciation Equipment, No. 212 Salaries and Wages Payable, No. 631 Supplies Expense, No. 711 Depreciation Expense, No. 722 Insurance Expense, and No. 732 Utilities Expense. other data: 1. 2. 3. Supplies on hand at June 30 are 616. A utility bill for 6300 has not been recorded and will not be paid until next month. The insurance policy is for a year. 2,135 of unearned service revenue is recorded for services performed at the end of the month. Salaries of 2,147 are accrued at June 30. The equipment has a 4-year life with no residual value. It is being depreciated at 248 per month for 48 months. Invoices representing 1,009 of services performed during the month have not been recorded as of June 30. 5 6. 7. Journalize the adjusting entries at June 30. (Assume adjustments are recorded every 6 months.) (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit 1. June 30 2. June 30 3. June 30 June 30 5. June 30 Prepare an adjusted trial balance. ALPHA GRAPHICS COMPANY, SA Adjusted Trial Balance Debit Credit Prepare an income statement for the 6 months ended June 30. ALPHA GRAPHICS COMPANY, SA Income Statement Prepare an retained earning statement for the 6 months ended June 30. ALPHA GRAPHICS COMPANY, LTD. Retained Earnings Statement Prepare a statement of financial position at June 30. (List Current Assets in reverse order of liquidity.) ALPHA GRAPHICS COMPANY, LTD. Statement of Financial Position Assets Equity and liabilities ES Equity and Liabilities