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Book Show Me How Instructions Chart of Accounts Journal Instructions Barnes Company uses a job order cost system. The following data summarize the operations related to production for Oc October 1 Materials purchased on account, $315,500 2 Materials requisitioned, $290,100, of which $8,150 was for general factory use 31 Factory labor used $489,500, of which $34,200 was indirect 31 Other costs incurred on account for factory overhead, $600,000, selling expenses, $150,000, a administrative expenses, $100,000 31 Prepaid expenses expired for factory overhead were $18.000, for selling expenses. $6,000, ang administrative expenses $5,000 31 Depreciation of office building was $30,000, of office equipment, $7.500, and of factory equipm $60,000 (31 Factory overhead costs applied to lobs. $211.600 . Show Me How ructions Chart of Accounts Journal tions 31 administrative expenses. $5,000 Depreciation of office building was $30,000 of office equipment, $7,500, and of factory equipment $80,000 31 Factory overtiead costs applied to jobs, $711 600 31 Jobs completed $1425,000 Cost of goods sold. 51 380.000 31 Required: Journalize the entries to record the surniruited operations. Refer to the court of accounts for the exact wording of the cour des CNOW ons do not use lines for spaces or joumal explanations Every line on a journal page is bped for debitor credt ertoen Dorot add exations or skipa fire between journal entres CMOWjournals will automatically ender a credit entry when a credt amourt is entered Instructions Chart of Accounts CHART OF ACCOUNTS Barnes Co. General Ledger ASSETS REVENUE 110 Cash 410 Sales 121 Accounts Receivable 610 Interest Revenue 125 Notes Receivable 126 Interest Receivable EXPENSES 131 Materials 510 Cost of Goods Sold 132 Work in Process 520 Wages Expense eBook Show Me How Instructions Journal Chart of Accounts Instructions Chart of Accounts 133 Factory Overhead 134 Finished Goods 141 Supplies 142 Prepaid Insurance 143 Prepaid Expenses 181 Office Building 191 Office Equipment 192 Accumulated Depreciation Buildings and Equipment 531 Selling Expenses 532 Insurance Expense 533 Utilities Expense 534 Office Supplies Expense 540 Administrative Expenses 561 Depreciation Expense-Office Building 562 Depreciation Expense-Office Equipment 590 Miscellaneous Expense 710 Interest Expense LIABILITIES 210 Accounts Payable til Dabin LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 241 Lease Payable 251 Wages Payable 252 Consultant Fees Payable EQUITY 311 Common Stock 240 Retained Earnings ok Show Me How Instructions Chart of Accounts Journal structions Chart of Accounts 236 interest Payable 241 Lease Payable 251 Wages Payable 252 Consultant Fees Payable EQUITY 311 Common Stock 340 Retained Earnings 351 Dividends 390 Income Summary Doce Show Me HON Chat of Accounts Journal instruction Chat of Account uma Joure the entries to record the red howtomer to the chart of account the act on the CHOW T no tener ces or on Everyone on umwer on the Departures CNOW will contacter whicharcutertered 10 JOURNAL ACCOUNTING ELITION DER TE BH ULTS CUT Instructions Chart of Accounts Journal Instructions Chart of Accounts Journal $ 6 9 10 11 12 Instructions Chart of Accounts Journal Instructions Chart of Accounts Journal 14 15 16 17 18 19 20 21 22 23 eBook Show Me How Instructions Chart of Accounts Journal Instructions Chart of Accounts Journal 20 71 22 23 24 25 23
