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Problem The account balances (in thousands) appearing on the trial balance (below) were taken from the general ledger of Yang Bakery at October 31. Additional information in thousands) for the month of October which has not yet been recorded in the accounts is as follows: (a) A physical count of supplies indicates 500 on hand at October 31 (b) The amount of insurance that expired in the month of October was $200 (c) Depreciation on equipment for October was 1400 (d) Salaries owed for the month of October was 11,100 but will not be paid until November. Instructions Using the above information, 1- complete the worksheet on the following page for Yang Bakery for the month of October 2- Record the adusting enteries 3- complete the closing Entries below. 3- prapare the Financial statement a. Income statement b. Retained Earning. c. Financial Position 1 1. Income Statement YANG BAKERY Worksheet For the Month Ended October 31, 2017 Adjusted Trial Balance Adjustments Trial Balance Debit Credit Debit Credit Debit Credit 1.000 1.100 2.200 24.000 Statement of Financial Position Debit Crede Debit Credit 4.500 2.400 4.000 5.300 10,000 Account Titles Cash Supplies Prepaid Insurance Equipment Aceum. Depreciation Equipment Accounts Payable Notes Payable Share Capital-Ordinary Retained Earnings Dividends Revenue Utilities Expense Totals Supplies Expense Insurance Expense Depreciation Expense Salaries/Wages Expense Salaries/Wages Payable Totals Net Income Totals 2.400 2.400 4,900 400 31.100 21.100 600 200 400 1.100 (d) id) 2.300 2.300 32.600 4.000 29.300 2,700 2.200 27700 2.200 22.300 4.800 2 2- Adjusting Enteries Entry Debt Credit ..... b ... ... C . ..... 3- Closing entries Entry Debt Credit Income Summary Income Summary Retained Earnings ... Dividends 3 4 4- Financial Statement YANG BAKERY Income Statement For the Month Ended October 31, 2017 ... L Revenue Service Revenue Expenses Salanes and Wages Expense Supplies Expense Insurance Expense Utilities Expense Depreciation Expense Total Expenses Net Income L. YANG BAKERY Retained Earnings Statement For the Month Endled October 31, 2017 Retained Earnings, Oct 1 Add: Net Income Less: Dividends Retained Earnings, Oct 31 YANG BAKERY Statement of Financial Position October 31, 2017 Assets Property, plant, and equipment Equipment... Less: Accumulated depreciation equip Current assets Prepaid insurance Supplies Cash... Total assets Equity and liabilities Equity Share capital-ordinary Retained earnings.. liabilities Notes payable (due after 2018) Salaries and wages payable... Accounts payable.... Total equity and liabilities