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GLO302 - Based on Problem 3-3A LO P1, P2, P3, P4, P5, P6 K. Wright (Withdrawals), a school owned by Kay Wright, provides training to Individuals who pay tuition directly to the school. Withdrawals also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2018, is found on the trial balance tab. Withdrawals Initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through that require adjusting entries on December 31 follow. a. An analysis of Withdrawals's Insurance policies shows that $2.400 of coverage has expired. b. An Inventory count shows that teaching supplies costing $3,520 are available at year-end. C. Annual depreciation on the equipment is $5,200. d. Annual depreciation on the professional brary is $9,800. e. On November 1, withdrawals agreed to do a special six-month course (starting immediately for a client. The contract calls for a monthly fee of $3,000, and the client paid the first five months' fees in advance. When the cash was received, the Uneamed Training Fees account was credited. t. On October 15, withdrawals agreed to teach a four-month class (beginning immediately for an executive with payment due at the end of the class. At December 31, $3,800 of the tuition has been earned by Withdrawals. 9. Withdrawals's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $150 per day for each employee. h. The balance in the Prepaid Rent account represents rent for December Requirement General Journal General Ledger Trial Balance Income Statement St Retained Earnings Balance Sheet Impact on income accuracy. General Journal tab - For transactions a-h, review the unadjusted balance and prepare the adjusting entry necessary to correctly report the revenue earned or the expense incurred. After adjusting the accounts, review the financial statements for General Ledger tab - Each journal entry is posted automatically to the general ledger. Use the drop-down button to view the unadjusted or adjusted balances. Trial Balance tab - You may view either the unadjusted or adjusted trial balance by choosing from the dropdown box below. Your choice will determine the reported values on the financial statement tabs. Income Statement tab - Use the drop-downs to select the accounts properly included on the income statement. The unadjusted or adjusted balances will appear for each account, based on your selection. Statement of Retained earnings tab - The unadjusted or adjusted balances will appear for each account, based on your selection. Balance Sheet tab - Use the drop-downs to select the accounts properly included on the balance sheet. The unadjusted or adjusted balances will appear for each account, based on your selection. Impact on Income tab - For each adjustment, indicate the income statement and balance sheet account affected, and the impact on net income. If an adjustment caused net income to decrease, enter the amount as a negative value. Net income before adjustments can be found on the income statement tab. (Hint: Select unadjusted on the dropdown.) Requirement General Journal > View transaction list View journal entry worksheet Account Title Debit Credit No 1 Date Dec 31 2,400 Insurance expense Prepaid insurance 2,400 2 Dec 31 5,380 Teaching supplies expense Teaching supplies 5,380 3 Dec 31 5,200 Depreciation expense - Equipment Accumulated depreciation - Equipment 5,200 4 Dec 31 9,800 Depreciation expense - Professional library Accumulated depreciation - Professional library 9,800 5 Dec 31 6,000 Unearned training fees Training fees earned 6,000 6 Dec 31 3,800 Accounts receivable Tuition fees earned 3,800 7 Dec 31 640 Salaries expense Salaries payable 640 8 8 Dec 31 Rent expense 3,800 Prepaid rent 3,800 Adjusted General Ledger Account Cach Accounts receivable Debit Credit Debit Credit No. Balance Date Dec 31 Balance 70.525 Date Dec 31 Dec 31 3.800 3.800 Teaching cuppie Prepald Insurance Debit Credit No. Debit Credit Balance 8.900 3.520 Dec 31 Date Dec 31 Dec 31 Balanga 12.000 Dec 31 5,380 2,400 9.600 Prepaid rent Debit Proteccional brary Debit Credit NO Credit No. Balance 3.800 Date Dec 31 Balance 29.000 Dec 31 Dec 31 3,800 Equipment Debit No. No. Date Credit Balance Aboumulated depreciation - Professional library Date Debit Credit Balance Dec 31 19.600 Dec 31 9,800 29.400 Dec 31 52.000 Accounts payable Debit Credit NO No. Accumulated depreolation - Equipment Date Debit Credit Dec 31 Dec 31 5.200 Balance 10.400 15.600 Date Dec 31 Balance 33200 3 Balaries payable Unearned training fees Debit Credit NO Debit Credit Balance No. Date Dec 31 Balance 15,000 0 Date Dec 31 Dec 31 7 Dec 31 540 640 5 6.000 9,000 Retained earnings Common stock Debit Credit No. Date No. Balance 9.000 Credit Date Dec 31 Debit Balance 87.000 Dec 31 Dividends Debit Tuition fees samed Debit Credit No. Date Credit No. Balance 51.500 Date Dec 31 Dec 31 Balance 134,000 127.800 Dec 31 3,800 Training fees earned Debit Credit NO Date No. Depreciation expence - Professional library Data Debit Credit Balance Dec 31 Dec 31 9.800 Balance 45.000 51.000 Dec 31 Dec 31 5 5.000 9.900 Salarie expence Debit Credit No. Balance No. Depreciation expence Equipment Date Debit Credit Dec 31 Dec 31 5.200 Date Dec 31 Dec 31 Balance 50.800 51,440 3 5.200 640 Insurance expenso Debit Rent expence Debit Credit Credit Balance No. Dec 31 Dec 31 Date Dec 31 Dec 31 Balance 41,800 45,600 1 2.400 2.400 3.800 Teaching cuppliec expense Debit Advertising axponce Debit Credit No. Credit Balance No. Date Dec 31 Balance 6.175 Dec 31 Dec 31 2 5.380 5.380 Uttes expence Dobit No Date Credit Balance 6.700 Dec 31 Adjusted K. Wright Trial Balane December 31, 2018 Abdount Title Datit Credit 5 70,525 3,800 3,520 9.500 49,000 29,400 52,000 15,600 33,200 640 9,000 9,000 87,000 Accounts receivable Teaching suppies Prepaid insurance Professional library Accumulated depreciation - Professional library Equipment Accumulated depreciation - Equipment Accounts payable salaries payable Uneamed training fees Common stock Retained earnings Dividends Tuition fees earned Training foes samed Depreciation expense - Professional library Depreciation expense - Equipment salaries expense insurance expense Rent expense Teaching supples expense Advertising expense utis expense Total 51,500 137,800 51,000 9,800 5,200 51,440 2,400 45,600 5,380 6,175 6,700 $ 372,640 $ 372,640 Adjusted K. Wright Income statement For Year Ended December 31, 2018 Revenues Tuition fees samed Training fees earned 127,800 51,000 0 $ $ 188,00 9,800 Total revenues Expenses Depreciation expense. Professional library Depreciation expense - Equipment Salaries expense Insurance expense Rent experte Teaching supplies expense Advertising expense Utilities expense 5,200 51,440 2,400 45,600 5,380 6,175 6,700 0 0 Total expenses Not income 132,696 56,105 $ Adjusted K. Wright Statement of Retained Earnings For Year Ended December 31, 2018 Retained earnings, December 31, 2019 Add: Net income Less: Dividends Retained earnings, December 31, 2019 s 87,000 56,105 (51.500) 91,605 Adjusted K. Wright Balance Shoot December 31, 2018 Accetc 70.525 Current accato Cash Accounts receivable Teaching supplies Prepaid insurance 3.520 9.600 0 0 $ 87.445 49,000 (29,400) 19.600 Total Ourrent ascots Plant accets Professional library Accumulated depreciation - Professional library Professional library, nat Equipment Accumulated depreciation Equipment Equipment, not Total plant accets Total accets 52.000 (15,600) 36,400 56.000 143.445 $ Llabilities Current liabilities Accounts payable Salarios payable Unearned training for 33.200 640 9,000 0 42.840 2 9.000 Total abilities Equity Common stock Retained earnings Total equity Total Llabilities & Equity 91.605 100,605 143,445 $ Impact on net Income S 2.400) 15.380) 15.200) 19.800 Adjusted Account affecting the Adjusting entry rolated to: Income statement Balance Shoot Insurance insurance expense Prepaid insurance b. Teaching supplies Teaching supplies expense Teaching supplies C. Depreciation equipment Depreciation expense Equipment Accumulated depreciation - Equipment d. Depreciation - library Depreciation expense. Accumulated depreciation - Professional Professional library library e. Training toes Training fees earned Unearned training fees Tuition Tuition fees camed Accounts receivable 9. Salaries Salaries expense Salarios payable h Rent Rant expense Prepaid rent Total impact on income due to adjustments Not income before adjustments Not income after adjustments Had the adjustments not been prepared, Income would have been overstated by 6,000 3,800 1640) 5 13.800 (17.420) 73,525 56,105 5 31.05