Prepare a trial balance at december 31,2025
Cookie Creations is gearing up for the winter holiday sesson. During the month of December 2025. the following transactions occur. Dec. 1 Natalie hires an assistant at an hourly wage of $8 to help with cookie making and some administrative duties. Natalie teaches the class that was booked on November 25 when a $60 depotit on the class was paid in advance. The $90 5 balance outstanding is received. Cookie Creations receives a $300 check for the amount due from the neighborhood schooi for the class given on B. November 30 . 9 Cookie Creations receives $750 in advance from the loxal school board for fivectasses that the company will glve during December and January. 15: Pars the $50 cell phone invoice outstandirg at November 30 16 Iswes a check to Natalie's brother for the $000 amount owed for the design of the website. 19 Receives a deposit of $60 on a cookie class scheduled for early January. 23 Additional revenue during the month for cookle-making clases amounts to \$4,000. (Natalie has not had time to account for esch class individusliy $3,000 in cash has beencallected and $1.000 is still outstanding. (This is in addition to the December 5 and December ? transactions) Additional buking supplies purchased during the month for sugar, flour, and chocolate chips amount to 51,250 paid in 23 cash. 23. Issuei acheck to Natalies assistant for $800. Her assistant worked approximutely 100 hours from the time in which she washired unti December 23 28 Pavs a dividend of $500 to the common shareholder (Natalie). The tria balance from November is shown below. As of December 31, Cookie Creations' year-end, the following adjusting entry data are provided. 1. A count reveals that $45 of brochures and posters (supplies) were used. 2 Depreciation is recorded on the baking equipment purchaced in November. The baking equipment has a usefull lfe of 5 years. Assume that 2 months' worth of depreciation is required. 3. Amortization (which is similar to depreciation) is recorded on the website. (Credit the Website account and deblt Amortization Expense for the amount of the amortization) The website is amortized over a useful life of 2 years and was Wailsble for use on December 1. 4. Interest on the 9% note payable is accrued. (Assume thut 1.5 months of interest accrued during Nowember and December) 5. Onemonth's worth of insurance has expired. 6. Natalie is unexpectedly telephoned on December 28 to give a cookie class at the neighborhood community center on December 31 . In early January Cookle Creations sends an invoice for $450 to the community center. 7. A count reveals that $1.025 of baking supplies were used. 8. A cell phone invoice is received for $75. The invoice is for services provided during the month of December and is due on Lamuary 15 9. Because the cookie-making class occurred unexpectedly on December 31 and is for such a large group of children. Natalie's assistant helps out. Her assistant worked 7 hours at a rate of $8 per hour: 10. Ananalysis of the Uneamed Service Revenue account reveals that two of the five classes paid for by the local school board on December 9 still have not been taught by the end of December. The $60 deposit received on December 19 for another Class also remains unearned. Prepare a trial balance at December 31, 2025. (Do not list those occounts that hove zero ending balance.) Question 2 of 4 Website Accounts Paysble Uneamed Service Revenou Notes Pryabie Conmen Stock Service Revenue Utilities Expense Totals 5.88/25 600 50 2000 800 400 List of Accounts Srrefortater Attempts: 1 of 3 used Submit
