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Part 4 [25 points] a) Prepare the appropriate adjusting entries on June 30, 2014. HINT. Where might you look to find information to prepare the adjusting entries? NOTE The adjusting entries will be automatically posted to the general ledger when you click 'submit' and the correct adjusted general ledger balances will be available in the solution to Part 4 General Journal Page GU5 Date Account/Explanation E Debit Credit + LE + - A Page GJS General Journal Date Account/Explanation F Debit Credit 301 Jun Consulting Revenue Earned Unearned Consulting Revenue entry 30/Jun Insurance Expense Prepaid Insurance entry 30/Jun Depreciation Expense, Building Accumulated Depreciation, Building entry 30/Jun Supplies Expense Supplies entry 30/Jun Salaries Expense Salaries Payable entry Note that any incorrect entries are highlighted red, but there may also b Apex Consulting Corp. Unadjusted Trial Balance June 30, 2014 Cash Accounts receivable Prepaid insurance Equipment Building Accumulated depreciation, building. Accounts payable Unearned consulting revenue Share capital Dividends Retained earnings Consulting revenue earned Salaries expense Advertising expense Food and drinks expense Repair expense Utilities expense Totals Debit Credit 215,262 110,908 2,400 22,800 73,500 3,000 87 300 6,000 233,000 10,920 93,000 31,233 16,200 500 43 500 500 453,533 453,533 F Debit Cash Date Explanation 31/May Opening balance 1/Jun Issued shares 17 Jun Prepaid for insurance 2/Jun Received payment for consulting in advance 21 Jun Paid for dinner with client 4/Jun Earned and received consulting revenue 25/Jun Paid cash for salaries 29/Jun Received customer payment 29/Jun Paid for repairs to building 30/Jun Paid bill for utilities expense 30/Jun Dividends GJ1 50,000 GJ1 GJ1 6,000 GJ1 GJ2 225 GJ2 GJ3) 10,600 GJ3 GJ3 GJ4 Account No. 101 Credit Balance 179,000 229,000 2,400 226,600 232,600 43 232,557 232,782 16,200 216,582 227,182 500 226,682 500 226,182 10.920 215,262 F Debit Accounts Receivable Date Explanation 31/May Opening balance 15/Jun Earned consulting revenue 22/Jun Earned consulting revenue 27/Jun Eamed consulting revenue 29/Jun Received customer payment GJ2 GJ2 GJ3 GJ3 13,200 7 208 10.600 Account No. 106 Credit Balance 90,500 103,700 110,908 121,508 10,600 110.908 Date 17 Jun Prepaid Insurance Explanation Debit Account No 128 Credit Balance 2.400 F GJ1 Prepaid for insurance 2.400 Date 4/Jun Equipment Explanation Received equipment F GJ1 Debit 22 800 Account No. 167 Credit Balance 22 800 Building Explanation Debit Date 31/May Opening balance Account No. 173 Credit Balance 73,500 Accumulated Depreciation Building Date Explanation 31/May Opening balance F Debit Account No. 174 Credit Balance 3,000 F Debit Accounts Payable Date Explanation 31/May Opening balance 4/Jun Received equipment 22/Jun Received bill for utilities expense 25/Jun Received bill for advertising expense 30/Jun Paid bill for utilities expense GJ1 GJ2 Account No. 201 Credit Balance 64,000 22,800 86,800 500 87,300 500 87,800 87,300 GJ3 GJ3 500 Date 21 Jun Uneamed Consulting Revenue Explanation Received payment for consulting in advance Debit F GJ1 Account No 230 Credit Balance 6,000 6,000 Share Capital Explanation F Debit Date 31/May Opening balance 1/Jun Issued shares Account No. 301 Credit Balance 183,000 50,000 233,000 GJ1 Dividends Explanation Date 30/Jun F GJ4 Dividends Account No 302 Credit Balance 10.920 Debit 10.920 Retained Earnings Explanation F Debit Dale 31/May Opening balance Account No 318 Credit Balance 93,000 Debit Consulting Revenue Eamed Date Explanation 4/Jun Eamed and received consulting revenue 15/Jun Earned consulting revenue 22/Jun Earned consulting revenue 27/Jun Earned consulting revenue F GJ2 GJ2 GJ2 GJ3 Account No 403 Credit Balance 225 225 13,200 13,425 7,208 20,633 10,600 31,233 Salaries Expense Explanation Date 25/Jun F GJ2 Debit 16,200 Account No. 622 Credit Balance 16,200 Paid cash for salaries Debit 500 DESNUDA |GJ3 Account No. 655 Credit Balance 500 Advertising Expense Date Explanation 25/Jun Received bill for advertising expense Food and Drinks Expense Date Explanation 2/Jun Paid for dinner with client Debit 43 Account No. 668 Credit Balance 43 GJ1 Repair Expense Explanation Date 29/Jun Paid for repairs to building F GJ3 Debit 500 Account No 684 Credit Balance 500 Date 22/Jun Utilities Expense Explanation Received bill for utilities expense F GJ2 Debit 500 Account No 690 Credit Balance 500 lifa 1.lyryx.com/student-servlets/Case StudyServiet?cid=11154 Page 2 Page GJY Credit F Debit 225 Credit 225 50,000 13,200 2,400 13,200 General Journal Date Account/Explanation 4/Jun Cash Consulting Revenue Earned Earned and received consulting revenue 15/Jun Accounts Receivable Consulting Revenue Earned Earned consulting revenue 22/Jun Utilities Expense Accounts Payable Received bill for utilities expense 22/Jun Accounts Receivable Consulting Revenue Earned Earned consulting revenue 25/Jun Salaries Expense Cash Paid cash for salaries General Journal Date Account Explanation F Debit 1/ Jun Cash 50,000 Share Capital Issued shares 1/Jun Prepaid Insurance 2,400 Cash Prepaid for insurance 2/ Jun Cash 6,000 Unearned Consulting Revenue Received payment for consulting in advance 2/3un Food and Drinks Expense Cash Paid for dinner with client 14/Jun Equipment 22 800 Accounts Payable Received equipment 500 6,000 500 7 208 43 7209 co 43 16.200 16,200 22 800 Page 3 F Debt Credit 500 500 General Journal Date Account/Explanation 30/Jun Dividends Cash Dividends Page 34 F Debir Credit 10.920 10.920 General Journal Date Account Explanation 25/Jun Advertising Expense Accounts Payable Received til for advertising expense 27 Jun Accounts Receivable Consulting Revenue Earned Eamed consulting revenue kaldun Cash Accounts Receivable 10.500 10.600 10.800 10,500 9CM o L. nach Page 3 F Debit Credit 500 500 General Journal Date Account/Explanation 30/Jun Dividends Cash Dividends Page 14 F Debit Credit 10,920 10,920 10,600 10.600 General Journal Date Account/Explanation 25/Jun Advertising Expense Accounts Payable Received bill for advertising expense 271 Jun Accounts Receivable Consulting Revenue Eamed Earned consulting revenue 29/Jun Cash Accounts Receivable Received customer payment 29/Jun Repair Expense Cash Paid for repairs to building 30 Jun Accounts Payable Cash Paid bil for utilities expense 10 600 10.600 500 500 500 500 Account Accounts payable Accounts receivable Accumulated depreciation, building. Building. Cash Retained earnings Share capital Balance 64,000 90,500 3,000 73,500 179,000 93,000 183,000 X Deposit slip (June 1) mi d 0 SouthCo 12987 44 Avenue Ottawa, Ontario V4P 4H1 ar Date: June 1, 2014 Account No.: 1811 Apex Consulting Corp. 2764 Elm Street Ottawa, Ontario M6G 249 Cash OL 14 Cheques (re: 8,000 shares issued today) ay $50,000 Total Deposits $50.000 mo tising BHU Customer Statement for ABC Co Inter-Office Memo 5 a Date: June 30, 2014 From: Travis Goodall To: Office Assistant Subject: Cash Disbursement Please prepare a cheque to pay dividends of $0.39 per share to shareholders of record on today's date. Thanks Travis Goodall 4 na Bill Customer Statement for ABC Co Inter-Office Memo 4 Date: June 30, 2014 n From: Travis Goodall a To: Office Assistant Subject: Cash Disbursement Please prepare a cheque to pay the Ottawa Hydro bill received on June 22. Thanks Travis Goodall OL 14 X Customer Statement for ABC CO Apex Consulting Corp. ni 2764 Elm Street d Ottawa, Ontario Date: June 30, 2014 M6G 249 Customer: ABC Co 459 27 Street Ottawa, Ontario U1M 7M2 Date Amount Balance Description Balance forward June 1 $0 June 15 Invoice #550 $13,200 $13,200 ou 14 Amount Due. $13,200 Receipt 641 Harold's Fix-It Om 720 26 Street Kd Ottawa, Ontario N1K 5Q4 Date: June 29, 2014 Receipt No.: 641 Customer: Apex Consulting Corp. 2764 Elm Street Ottawa, Ontario M6G 249 Rep: Travis Goodall Qty Unit Price Total Description Repairs to building 1 $500 $500 D14 Total: $500 Jay Paid: $500 Balance Due: $0 emo Invoice 552 x Apex Consulting Corp. om 2764 Elm Street kg Ottawa, Ontario MOG 2Y9 Date: June 27, 2014 Invoice No.: 552 Customer: BetaCo 8678 31 Avenue Ottawa, Ontario G5C 432 Rep Travis Goodall PO No.: Verbal Qty Description Total Unit Price $53 $3,392 64 Follow-up consultation to confirm proposed program specification, per hour 80 System wide testing on new program, ou 14 $53 $4,240 ay per hour $53 $2,968 56 Training on new computer software, per hour no Purchase Order 3798 X Apex Consulting Corp. mp 2764 Elm Street d Ottawa, Ontario MOG 2Y9 Date: June 26, 2014 PO No.: 3798 Vendor: AlfaCo 3439 Elm Road Ottawa, Ontario V11 3M2 Ship To: Apex Consulting Corp. 2764 Elm Street Ottawa, Ontario M6G 2Y9 Description Total Item Ordered No. Unit Price JR37 112 $53 $5,936 Product training to begin on July 1, 2014, per hour 14 Sub- Total: $5,936 Shipping 0 Total: $5,936 ho Part 4 [25 points] a) Prepare the appropriate adjusting entries on June 30, 2014. HINT. Where might you look to find information to prepare the adjusting entries? NOTE The adjusting entries will be automatically posted to the general ledger when you click 'submit' and the correct adjusted general ledger balances will be available in the solution to Part 4 General Journal Page GU5 Date Account/Explanation E Debit Credit + LE + - A Page GJS General Journal Date Account/Explanation F Debit Credit 301 Jun Consulting Revenue Earned Unearned Consulting Revenue entry 30/Jun Insurance Expense Prepaid Insurance entry 30/Jun Depreciation Expense, Building Accumulated Depreciation, Building entry 30/Jun Supplies Expense Supplies entry 30/Jun Salaries Expense Salaries Payable entry Note that any incorrect entries are highlighted red, but there may also b Apex Consulting Corp. Unadjusted Trial Balance June 30, 2014 Cash Accounts receivable Prepaid insurance Equipment Building Accumulated depreciation, building. Accounts payable Unearned consulting revenue Share capital Dividends Retained earnings Consulting revenue earned Salaries expense Advertising expense Food and drinks expense Repair expense Utilities expense Totals Debit Credit 215,262 110,908 2,400 22,800 73,500 3,000 87 300 6,000 233,000 10,920 93,000 31,233 16,200 500 43 500 500 453,533 453,533 F Debit Cash Date Explanation 31/May Opening balance 1/Jun Issued shares 17 Jun Prepaid for insurance 2/Jun Received payment for consulting in advance 21 Jun Paid for dinner with client 4/Jun Earned and received consulting revenue 25/Jun Paid cash for salaries 29/Jun Received customer payment 29/Jun Paid for repairs to building 30/Jun Paid bill for utilities expense 30/Jun Dividends GJ1 50,000 GJ1 GJ1 6,000 GJ1 GJ2 225 GJ2 GJ3) 10,600 GJ3 GJ3 GJ4 Account No. 101 Credit Balance 179,000 229,000 2,400 226,600 232,600 43 232,557 232,782 16,200 216,582 227,182 500 226,682 500 226,182 10.920 215,262 F Debit Accounts Receivable Date Explanation 31/May Opening balance 15/Jun Earned consulting revenue 22/Jun Earned consulting revenue 27/Jun Eamed consulting revenue 29/Jun Received customer payment GJ2 GJ2 GJ3 GJ3 13,200 7 208 10.600 Account No. 106 Credit Balance 90,500 103,700 110,908 121,508 10,600 110.908 Date 17 Jun Prepaid Insurance Explanation Debit Account No 128 Credit Balance 2.400 F GJ1 Prepaid for insurance 2.400 Date 4/Jun Equipment Explanation Received equipment F GJ1 Debit 22 800 Account No. 167 Credit Balance 22 800 Building Explanation Debit Date 31/May Opening balance Account No. 173 Credit Balance 73,500 Accumulated Depreciation Building Date Explanation 31/May Opening balance F Debit Account No. 174 Credit Balance 3,000 F Debit Accounts Payable Date Explanation 31/May Opening balance 4/Jun Received equipment 22/Jun Received bill for utilities expense 25/Jun Received bill for advertising expense 30/Jun Paid bill for utilities expense GJ1 GJ2 Account No. 201 Credit Balance 64,000 22,800 86,800 500 87,300 500 87,800 87,300 GJ3 GJ3 500 Date 21 Jun Uneamed Consulting Revenue Explanation Received payment for consulting in advance Debit F GJ1 Account No 230 Credit Balance 6,000 6,000 Share Capital Explanation F Debit Date 31/May Opening balance 1/Jun Issued shares Account No. 301 Credit Balance 183,000 50,000 233,000 GJ1 Dividends Explanation Date 30/Jun F GJ4 Dividends Account No 302 Credit Balance 10.920 Debit 10.920 Retained Earnings Explanation F Debit Dale 31/May Opening balance Account No 318 Credit Balance 93,000 Debit Consulting Revenue Eamed Date Explanation 4/Jun Eamed and received consulting revenue 15/Jun Earned consulting revenue 22/Jun Earned consulting revenue 27/Jun Earned consulting revenue F GJ2 GJ2 GJ2 GJ3 Account No 403 Credit Balance 225 225 13,200 13,425 7,208 20,633 10,600 31,233 Salaries Expense Explanation Date 25/Jun F GJ2 Debit 16,200 Account No. 622 Credit Balance 16,200 Paid cash for salaries Debit 500 DESNUDA |GJ3 Account No. 655 Credit Balance 500 Advertising Expense Date Explanation 25/Jun Received bill for advertising expense Food and Drinks Expense Date Explanation 2/Jun Paid for dinner with client Debit 43 Account No. 668 Credit Balance 43 GJ1 Repair Expense Explanation Date 29/Jun Paid for repairs to building F GJ3 Debit 500 Account No 684 Credit Balance 500 Date 22/Jun Utilities Expense Explanation Received bill for utilities expense F GJ2 Debit 500 Account No 690 Credit Balance 500 lifa 1.lyryx.com/student-servlets/Case StudyServiet?cid=11154 Page 2 Page GJY Credit F Debit 225 Credit 225 50,000 13,200 2,400 13,200 General Journal Date Account/Explanation 4/Jun Cash Consulting Revenue Earned Earned and received consulting revenue 15/Jun Accounts Receivable Consulting Revenue Earned Earned consulting revenue 22/Jun Utilities Expense Accounts Payable Received bill for utilities expense 22/Jun Accounts Receivable Consulting Revenue Earned Earned consulting revenue 25/Jun Salaries Expense Cash Paid cash for salaries General Journal Date Account Explanation F Debit 1/ Jun Cash 50,000 Share Capital Issued shares 1/Jun Prepaid Insurance 2,400 Cash Prepaid for insurance 2/ Jun Cash 6,000 Unearned Consulting Revenue Received payment for consulting in advance 2/3un Food and Drinks Expense Cash Paid for dinner with client 14/Jun Equipment 22 800 Accounts Payable Received equipment 500 6,000 500 7 208 43 7209 co 43 16.200 16,200 22 800 Page 3 F Debt Credit 500 500 General Journal Date Account/Explanation 30/Jun Dividends Cash Dividends Page 34 F Debir Credit 10.920 10.920 General Journal Date Account Explanation 25/Jun Advertising Expense Accounts Payable Received til for advertising expense 27 Jun Accounts Receivable Consulting Revenue Earned Eamed consulting revenue kaldun Cash Accounts Receivable 10.500 10.600 10.800 10,500 9CM o L. nach Page 3 F Debit Credit 500 500 General Journal Date Account/Explanation 30/Jun Dividends Cash Dividends Page 14 F Debit Credit 10,920 10,920 10,600 10.600 General Journal Date Account/Explanation 25/Jun Advertising Expense Accounts Payable Received bill for advertising expense 271 Jun Accounts Receivable Consulting Revenue Eamed Earned consulting revenue 29/Jun Cash Accounts Receivable Received customer payment 29/Jun Repair Expense Cash Paid for repairs to building 30 Jun Accounts Payable Cash Paid bil for utilities expense 10 600 10.600 500 500 500 500 Account Accounts payable Accounts receivable Accumulated depreciation, building. Building. Cash Retained earnings Share capital Balance 64,000 90,500 3,000 73,500 179,000 93,000 183,000 X Deposit slip (June 1) mi d 0 SouthCo 12987 44 Avenue Ottawa, Ontario V4P 4H1 ar Date: June 1, 2014 Account No.: 1811 Apex Consulting Corp. 2764 Elm Street Ottawa, Ontario M6G 249 Cash OL 14 Cheques (re: 8,000 shares issued today) ay $50,000 Total Deposits $50.000 mo tising BHU Customer Statement for ABC Co Inter-Office Memo 5 a Date: June 30, 2014 From: Travis Goodall To: Office Assistant Subject: Cash Disbursement Please prepare a cheque to pay dividends of $0.39 per share to shareholders of record on today's date. Thanks Travis Goodall 4 na Bill Customer Statement for ABC Co Inter-Office Memo 4 Date: June 30, 2014 n From: Travis Goodall a To: Office Assistant Subject: Cash Disbursement Please prepare a cheque to pay the Ottawa Hydro bill received on June 22. Thanks Travis Goodall OL 14 X Customer Statement for ABC CO Apex Consulting Corp. ni 2764 Elm Street d Ottawa, Ontario Date: June 30, 2014 M6G 249 Customer: ABC Co 459 27 Street Ottawa, Ontario U1M 7M2 Date Amount Balance Description Balance forward June 1 $0 June 15 Invoice #550 $13,200 $13,200 ou 14 Amount Due. $13,200 Receipt 641 Harold's Fix-It Om 720 26 Street Kd Ottawa, Ontario N1K 5Q4 Date: June 29, 2014 Receipt No.: 641 Customer: Apex Consulting Corp. 2764 Elm Street Ottawa, Ontario M6G 249 Rep: Travis Goodall Qty Unit Price Total Description Repairs to building 1 $500 $500 D14 Total: $500 Jay Paid: $500 Balance Due: $0 emo Invoice 552 x Apex Consulting Corp. om 2764 Elm Street kg Ottawa, Ontario MOG 2Y9 Date: June 27, 2014 Invoice No.: 552 Customer: BetaCo 8678 31 Avenue Ottawa, Ontario G5C 432 Rep Travis Goodall PO No.: Verbal Qty Description Total Unit Price $53 $3,392 64 Follow-up consultation to confirm proposed program specification, per hour 80 System wide testing on new program, ou 14 $53 $4,240 ay per hour $53 $2,968 56 Training on new computer software, per hour no Purchase Order 3798 X Apex Consulting Corp. mp 2764 Elm Street d Ottawa, Ontario MOG 2Y9 Date: June 26, 2014 PO No.: 3798 Vendor: AlfaCo 3439 Elm Road Ottawa, Ontario V11 3M2 Ship To: Apex Consulting Corp. 2764 Elm Street Ottawa, Ontario M6G 2Y9 Description Total Item Ordered No. Unit Price JR37 112 $53 $5,936 Product training to begin on July 1, 2014, per hour 14 Sub- Total: $5,936 Shipping 0 Total: $5,936 ho