-Jurnal With Adjusting entries and Closing entries
-Ladger balance
-Spreadsheet with unadjasted trial balance and adjusments
-Post-closing trial balance
-Income statement, retained earning statement, statement financial position
PR 4-5B Complete accounting cycle 0.8. .4,5 V 8. Net income: For the past several years, Yusuf Aria has operated a part-time consulting business frean his Ap53,775,000 home As of April 1, 2016, Yusuf decided to mene to rented quarters and to operate the Completing the Accounting cycle entered into the fotlowing transactians during Aprit spe. 1. The following assets were rectived fiom Wusuf Aria easti, 1yp20,000,000: fep13,000,000. There were no liahtititis teceived. 1. Paid thitce months' reat on a lesse rental contract, Rpo 000,000 . 4. Heceived cash from clients as at advance payinent for servicea to be ntvited and recordect it as uncarmed fees, 1 tp9,400,000 5. Murchased additional oftce equiperent on account from 5 ani Office supphy. Rpd,000,000. 6. Hecelved cash from clients an account, Hp 11,700,000. 10. Paid eash for a newspaper adyertisement, Hpis0,000, 12. Paid Sani office Supply for part of the deht incumed on A jpril 5 . Hp6, 400,000 . 12. Recorted strices provided on acconint foe the period Apent 1-12, Rp21,900,000 17. Peconded cash from cash claenis for fees esrned during the period Apnil 1-16, Rp6,600.000. 18. Paid cash for supplies, fp725,000. 20. Reconded services provided an account for the period April 13-20, Rp 16,900,000. 24. Hecorded cash from cash clients for fees carned for the period April 17-25. Apa. 450,000. 26. Received cash from elients on account, Kp 26,500,000 27. Paid receptionist for two wecks' salary, Rpl,650,000. 29. Paic telephone bill for Aprit, mp5+0,000 30. Paid electricity bill for A pril. Rjp 100000 . 30. Hecorded cash from cavi clients for focy earnted for the perind Aprit 25-30. 1tp5i,160,000. 34. Recorded services provided on accosim for the remaincler of Apri, Rp2,596, , beti. 30. Yusuf withdrew Hpl8 000,000 for personal tive. Instructions 1. Jeamalize exch transaction in a twy-column juarnal starting on Page 1, wefring to the following chart of accounts in selecting, the accounts to be dehited and crrdiced (Do mot insert the account numbers in the icurnal at this time- 2. Post the purnat to a fedeser of fonscodirs acriainthe 1. Trepate on usadjusted trial balances. them dita to camplete parw (5) azd (6) a. Insurance expired during April is Rp350,000. b. Supplies on hand on April 30 are Rp1,225,000. c. Depreciation of office equipment for April is Rpi00,000. d. Accrued receptionist salary on April 30 is Rp275,000. e. Rent expired during April is Rp2,000,000. f. Unearned fees on April 30 are Rp2,350,000. 5. (Optional.) Enter the unadjusted trial balance on an end-of-period spreadsheet and complete the spreadsheet. 6. Journalize and post the adjusting entries. Record the adjusting entries on Page 3 of the journal. 7. Prepare an adjusted trial balance. 8. Prepare an income statement, a statement of owner's equity, and a statement of financial position. 9. Prepare and post the closing entries. Record the closing entries on Page 4 of the journal. (Income Summary is account 933 in the chart of accounts.) Indicate closed accounts by inserting a line in both the Balance columns opposite the closing entry. 10. Prepare a post-closing trial balance
