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Exercises Consider the following account starting balances and transactions involving these accounts. Use T-accounts to record the starting balances and the offsetting entries for the transactions. The starting balance of Accounts Receivable is $4,500 The starting balance of Cash is $9,700 The starting balance of Inventory is $3,800 1. Receive payment of $12 owed by a customer 2. Buy $15 worth of manufacturing supplies for cash 3. Sell product for $35 in cash with historical cost of $35 What is the final amount in Cash? Consider the following account starting balances and transactions involving these accounts. Use T-accounts to record the starting balances and the offsetting entries for the transactions. The starting balance of Accounts Payable is $2,400 The starting balance of Cash is $12,500 The starting balance of Debt is $3,700 The starting balance of Inventory is $5,200 1. Pay $4 owed to a supplier 2. Buy $15 worth of manufacturing supplies on credit 3. Borrow $54 from a bank What is the final amount in Debt? Consider the following account starting balances and transactions involving these accounts. Use T-accounts to record the starting balances and the offsetting entries for the transactions. The starting balance of Cash is $14,300 The starting balance of Inventory is $5,800 The starting balance of Retained Earnings is $22,900 1. Sell, deliver, and receive payment of $25 for service 2. Consume good or service and pay expense of $1 3. Sell product for $30 in cash with historical cost of $24 What is the final amount in Retained Earnings? The T-accounts below summarize transactions of Siam Traders from February 22 to February 25, 2016: Cash Balance 9,100 11 14 70 55 PP&E, Net 43 8 Accounts Receivable Balance 4,400 11 Balance 15,600 43 Other Assets Balance 2,600 Inventory Balance 4,800 17 Accounts Payable 8 Balance 1,900 17 Debt Other Liabilities Balance 600 Paid-In Capital Balance 2,400 55 Balance 6,900 70 Retained Earnings 11 What is the final amount in Total Equity? Dansko Integrated Balance Sheet As of March 11, 2016 Balance 24,700 3 (amounts in thousands) Cash 9,900 Accounts Payable 2,700 Accounts Receivable 4,500 Debt 3,500 Inventory 3,800 Other Liabilities 1,000 16,800 Total Liabilities 7,200 1,600 Paid-In Capital 8,000 Property Plant & Equipment Other Assets Total Assets 36,600 Retained Earnings 21,400 Total Equity 29,400 Total Liabilities & Equity 36,600 Use T-accounts to record the transactions below, which occur on March 12, 2016, close the T-accounts, and construct a balance sheet to answer the question. 1. Pay $4,000 owed to a supplier 2. Issue $90,000 in stock 3. Buy $16,000 worth of manufacturing supplies on credit What is the final amount in Total Equity? Please specify your answer in the same units as the balance sheet. Nippon Technology Balance Sheet As of March 11, 2016 (amounts in thousands) Cash 13,700 Accounts Payable 2,000 Accounts Receivable 3,200 Debt Inventory 5,100 Other Liabilities 900 15,400 Total Liabilities 6,500 Property Plant & Equipment 3,600 Other Assets 800 Paid-In Capital Total Assets 38,200 7,200 Retained Earnings 24,500 Total Equity 31,700 Total Liabilities & Equity 38,200 Use T-accounts to record the transactions below, which occur on March 12, 2016, close the T-accounts, and construct a balance sheet to answer the question. 1. Receive payment of $12,000 owed by a customer 2. Purchase equipment for $45,000 in cash 3. Issue $85,000 in stock 4. Borrow $67,000 from a bank 5. Buy $17,000 worth of manufacturing supplies on credit What is the final amount in Total Liabilities & Equity? Please specify your answer in the same units as the balance sheet. Torche Corporation Balance Sheet As of March 11, 2016 (amounts in thousands) Cash 14,700 Accounts Payable 2,400 Accounts Receivable 4,800 Debt 3,700 Inventory 3,800 Other Liabilities 5,000 15,800 Total Liabilities 11,100 Property Plant & Equipment Other Assets Total Assets 900 Paid-In Capital 40,000 6,000 Retained Earnings 22,900 Total Equity 28,900 Total Liabilities & Equity 40,000 Use T-accounts to record the transactions below, which occur on March 12, 2016, close the T-accounts, and construct a balance sheet to answer the question. 1. Sell product for $35,000 in cash with historical cost of $28,000 2. Sell, deliver, and receive payment of $20,000 for service 3. Consume good or service and pay expense of $3,000 What is the final amount in Total Liabilities & Equity? Please specify your answer in the same units as the balance sheet