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Serial Problem Business Solutions LO P1, P2, P3, P4, P5, P6 $ After the success of the company's first two months, Santana Rey continues to operate Business Solutions. The November 30, 2019, unadjusted trial balance of Business Solutions (reflecting its transactions for October and November of 2019) follows. No. Account Title Debit Credit 101 Cash $ 38,264 106 Accounts receivable 12,618 126 Computer supplies 2,545 128 Prepaid insurance 2,220 131 Prepaid rent 3,300 163 Office equipment 8,000 164 Accumulated depreciation office equipment 0 167 Computer equipment 20,000 168 Accumulated depreciation-Computer equipment 0 201 Accounts payable 0 210 Wages payable 0 236 Unearned computer services revenue 0 307 Common stock 73,000 318 Retained earnings 0 319 Dividends 5,600 403 Computer services revenue 25,659 612 Depreciation expense-Office equipment 0 613 Depreciation expense-Computer equipment 623 Wages expense 2,625 637 Insurance expense 640 Rent expense 652 Computer supplies expense 0 655 Advertising expense 1,728 676 Mileage expense 704 677 Miscellaneous expenses 250 684 Repairs expense-Computer BOS Totals $ 98,659 $98,659 0 0 0 Business Solutions had the following transactions and events in December 2019. Dec. 2 Paid $1,025 cash to Hillside Mall for Business Solutions' share of mall advertising costs. 3 Paid $500 cash for minor repairs to the company's computer. 4 Received $3,950 cash from Alex's Engineering Co. for the receivable from November. 10 Paid cash to Lyn Addie for six days of work at the rate of $125 per day. 14 Notified by Alex's Engineering Co. that Business Solutions' bid of $7,000 on a proposed project has been accepted. Alex's paid a $1,500 cash advance to Business Solutions. 15 Purchased $1,100 of computer supplies on credit from Harris Office Products. 16 Sent a reminder to Gomez Co. to pay the fee for services recorded on November 8. 20 Completed a project for Liu Corporation and received $5,625 cash. 22-26 Took the week off for the holidays. 28 Received $3,000 cash from Gomez Co. on its receivable. 29 Reimbursed S. Rey for business automobile mileage (600 miles at $0.32 per mile). 31 The company paid $1,500 cash in dividends. The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the company's first three months. a. The December 31 inventory count of computer supplies shows $580 still available. b. Three months have expired since the 12-month insurance premium was paid in advance. c. As of December 31, Lyn Addie has not been paid for four days of work at $125 per day. d. The computer system, acquired on October 1, is expected to have a four-year life with no salvage value. e. The office equipment, acquired on October 1, is expected to have a five-year life with no salvage value. f. Three of the four months' prepaid rent have expired. Reg 1 Req 2A Req 2B Reg 3 Reg 4 Req 5 Reg 6 Req 7 Reg 8 Prepare journal entries to record each of the December transactions and events for Business Solutions. (If no entry is requir for a transaction/event, select "No Journal Entry Required" in the first account field.) No Date General Journal Debit Credit 1 Dec 02 1,025 Advertising expense Cash 1,025 2 Dec 03 500 Repairs expense-Computer Cash 500 3 Dec 04 3,950 Cash Accounts receivable O 3,950 4 Dec 10 Wages expense Cashi 750 > 750 5 Dec 14 > 1,500 Cash Unearned computer services revenue 1,500 6 Dec 15 Computer supplies Accounts payable 1.100 1,100 1,500 5 Dec 14 Cash Unearned computer services revenue 1,500 6 Dec 15 1,100 Computer supplies Accounts payable 1,100 7 Dec 16 No journal entry required B Dec 20 Cash 5,625 Computer services revenue 5,625 9 Dec 28 3,000 Cash Accounts receivable 3,000 10 Dec 29 192 Mileage expense Cash 192 11 Dec 31 1,500 Dividends Cash 1,500 Prepare adjusting entries to reflect a through f. No Transaction General Journal Debit Credit 1 1,965 Computer supplies expense Computer supplies 1,965 2 b. > 555 Insurance expense Prepaid insurance 00 555 3 c 500 Wages expense Wages payable Blo 500 d. 1,250 > Depreciation expense-Computer equipment Accumulated depreciation Computer equipment 1,250 5 e. > 400 Depreciation expense-Office equipment Accumulated depreciation Office equipment 400 6 1. 2,475 5 Rent expense Prepaid rent 2,475 Post the journal entries to record each of the December transactions from Requirement 1 and adjusting entries from Requirement 2A. After Requirement 7, post the closing entries to the general ledger accounts. 101: Cash 106: Accounts Recolvable Credit Balance Debit Date Debit Credit Date Balance Dec. 01 Dec. 04 Dec. 28 1,025 500 12,618 8,668 5,668 3,950 3,000 O 3,950 750 Dec. 01 Dec. 02 Dec. 03 Dec. 04 Dec. 10 Dec. 14 Dec. 20 Dec. 28 Dec. 29 Dec 31 OOOOOOOOO 38,264 37.239 36,739 40,689 39,939 41,439 47,064 50,064 49,872 48,372 1,500 5,625 3,000 OOO 192 1,500 126: Computer Supplies Debit Credit 128: Prepaid Insurance Debit Credit Date Dec. 01 Dec. 15 Dec 31 Ad Balance 2,545 3,645 1.680 Date Dec 01 Dec 31 Adj. Balance 2,220 1,665 > 1,100 565 1,965 131: Prepaid Rent Debit Credit 163: Office Equip Debit Date Balance Date Credit Balance 8,000 3,300 Dec. 01 Dec. 01 Dec 31 Adi 2.475 825 167: Computer Equipment Debit Credit Date 164: Accumulated Depreciation Office Equipment Date Debit Credit Balance Dec. 01 0 Dec 31 Adi 400 400 Balance 20,000 Dec. 01 201: Accounts Payable Debit Credit Balance 168: Accumulated Depreciation-Computer Equipment Date Debit Credit Balance Dec. 01 0 Dec 31 Adi 1,250 1,250 Date Dec. 01 Dec. 15 0 1,100 1,100 210: Wages Payable Debit Credit Balance Date Dec. 01 Dec 31 Adj 236: Unearned Computer Services Revenue Date Debit Credit Balance Dec. 01 0 Dec. 14 1,500 1,500 0 500 500 307: Common Stock Debit Credit 318: Retained Earnings Debit Credit Balance Date Dec. 01 Balance 73,000 0 Date Dec. 01 Dec. 31 Dec 31 319: Dividends Debit Credit 403: Computer Services Revenue Debit Credit Date Dec 01 Dec 31 Balance 5,600 7,100 Date Dec 01 Dec. 20 Balance 25,659 31,284 31,284 1,500 5,625 612: Depreciation Expense-Office Equipment Date Debit Credit Balance Dec. 01 0 Dec 31 Adi 400 400 613: Depreciation Expense-Computer Equipment Date Debit Credit Balance Dec 01 0 Dec 31 Adi 1.250 1.250 623: Wages Expense Debit Credit 637: Insurance Expense Debit Credit Date Balance Date Balance 623: Wages Expense Debit Credit 637: Insurance Expense Debit Credit Date Balanco Dec 01 Dec 10 Dec 31 Ad 0 Balance 2,625 3,375 3,875 Date Dec. 01 Dec 31 Adi 750 olo 555 555 500 640: Rent Expense Debit Credit Date 652: Computer Supplies Expense Debit Credit Date Balance 0 Balance Dec 01 Dec 31 Adj 0 2,475 Dec 01 Dec 31 Adi 2,475 1.965 1,965 655: Advertising Expense Dobit Credit 676: Mileage Expense Debit Credit Date Date Dec 01 Dec. 02 Balance Balance 1,728 2,753 1,025 Dec 01 Dec. 29 > 192 704 896 677: Miscellaneous Expense 684: Repairs Expense--Computer 677: Miscellaneous Expense Debit Credit 684: Repairs Expense Computer Debit Credit Date Dec. 01 Dec. 31 Balance 250 Date Dec. 01 Dec. 03 Balance 805 250 0 > 500 1,305 Date Dec 31 Dec. 31 Dec. 31 901: Income Summary Debit Credit 31,284 16,824 14.460 Balance 31,284 14,460 0 Prepare an adjusted trial balance as of December 31, 2019. BUSINESS SOLUTIONS Adjusted Trial Balance December 31, 2019 Account Title Credit Cash Debit 48,372 5,668 1,680 1,665 825 8,000 400 20,000 Accounts receivable Computer supplies Prepaid insurance Prepaid rent Office equipment Accumulated depreciation - Office equipment Computer equipment Accumulated depreciation-Computer equipment Accounts payable Wages payable Uneared computer services revenue Common stock Retained earnings Dividends Computer services revenue 1,250 1,100 500 1,500 73,000 7,100 31,284 7,250 1,100 >>> 500 1,500 73,000 Accumulated depreciation Computer equipment Accounts payable Wages payable Unearned computer services revenue Common stock Retained earnings Dividends Computer services revenue Depreciation expense-Office equipment Depreciation expense-Computer equipment Wages expense 7,100 31,284 400 1,250 3,875 Insurance expense 555 2,475 1.965 2,753 Rent expense Computer supplies expense Advertising expense Mileage expense Miscellaneous expenses Repairs expense Computer Totals 896 250 1,305 109,034 109,034 Prepare an income statement for the three months ended December 31, 2019. BUSINESS SOLUTIONS Income Statement For Three Months Ended December 31, 2019 Revenue Computer services revenue $ 31,284 400 1,250 3,875 SIS 555 Expenses Depreciation expense-Office equipment Depreciation expense-Computer equipment Wages expense Insurance expense Rent expense Computer supplies expense Advertising expense Mileage expense Miscellaneous expenses Repairs expense--Computer 2,475 3,065 2,753 896 250 DIO 1,305 Total expenses Net income 16,824 14,460 Prepare a statement of retained earnings for the three months ended December 31, 2019. BUSINESS SOLUTIONS Statement of Retained Earnings For Three Months Ended December 31, 2019 Retained earnings, October 1, 2019 S Add: Net income 0 Less: Dividends Retained earnings, December 31, 2019 14,460 14,460 7,100 7,360 $ Record the necessary closing entries as of December 31, 2019 and then post the closing entries to the general ledger in Requirement 2B. No Date Debit Credit 1 Dec. 31 General Journal Computer services revenue Income summary 31,284 31,284 2 Dec. 31 21,774 Income summary Depreciation expense-Office equipment Depreciation expense Computer equipment Wages expense Insurance expense Rent expense Computer supplies expense Advertising expense Mileage expense Miscellaneous expenses Repairs expense-Computer 1,600 5,000 3,875 555 2,475 3,065 2,753 896 250 1,305 3 Dec. 31 Income summary Retained earnings 9,510 9,510 4 Dec. 31 Retained earnings Dividends . 7.100 7,100 Prepare a post-closing trial balance as of December 31, 2019. BUSINESS SOLUTIONS Post-Closing Trial Balance December 31, 2019 Debit Credit $ 48,372 5,668 1,680 X 1,665 825 8,000 $ 400 Cash Accounts receivable Computer supplies Prepaid insurance Prepaid rent Office equipment Accumulated depreciation--Office equipment Computer equipment Accumulated depreciation Computer equipment Accounts payable Wages payable Unearned computer services revenue Common stock Retained earnings Totals 20,000 1,250 1,100 500 O 1,500 73,000 8,460 86,210 86,210 S