Please complete all of the following problems using the templates provided to you on the LMS site.Ensure t hat you have provided your name on each of the templates, zip the files and upload to the LMS once you have completed them (8 points).

Manual Accounting Final Exam - Part 3: Problems Choice A Please complete all of the following problems using the templates provided to you on the LMS site. Ensure that you have provided your name on each of the templates, zip the files and upload to the LMS once you have completed them (8 points). 1. Prepare general journal entries on December 31, 2015 to record the following unrelated yearend adjustments. a. On December 2, 2015, $6,200 of supplies were purchased and recorded as an asset. A count revealed $1,000 still on hand at December 31, 2015. b. Services performed during December but not yet billed to customers totaled $5,000. c. Depreciation of equipment is recorded using the straight-line method over 10 years. The equipment was purchased on December 1, 2015 for $300,000, and has no residual value at the end of its useful life. d. Prepaid insurance expired during the month of December was $2,500. 2. Using the below Adjusted Trial Balance, complete Reuben's Cubic Storage Income Statement, Statement of Changes to Owner's Equity and their Balance Sheet. When completing the Statement of Changes in Owner's Equity, Mr. Clausen's capital account balance of $30,520 consists of a $20,520 balance on January 1, 2015, plus an additional $10,000 investment during 2015 (20 points). 3. Fiona's Store had the following transactions during December, the last month of the accounting period (20 points): Required: Prepare general journal entries to record these transactions, using a perpetual inventory system. 4. The bank statement and relevant portions of Baldwin Company's cash records for the month ended June 30, 2015 are given on the next page 25 points). Required: Prepare the bank reconciliation as of June 30, 2015. 5. A company's 18 sales personnel earned salaries of $15,000 during the period March 5-10, all of which were subject to 4.95% CPP and 1.83% EI. All personnel are entitled to 2 weeks' paid annual vacation. In addition, the company has agreed with its employees to withhold the following amounts: $900 for hospital insurance, $2,600 for federal and provincial income taxes, and $180 for union dues (7 points). Required: Prepare the March 10 general journal entries to record the payroll