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Tony and Suzie are ready to expand Great Adventures even further in 2022. Tony believes that many groups in the community for example, Boy Scouts,

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Tony and Suzie are ready to expand Great Adventures even further in 2022. Tony believes that many groups in the community for example, Boy Scouts, church groups, civic groups, and local businesses) would like to hold one-day outings for their members Groups would engage in outdoor activities such as rock climbing, fishing, capture the flag, paintball, treasure hunts, scavenger hunts, nature hikes, and so on. The purpose of these one-day events would be for each member of the group to learn the importance of TEAM (Together Everyone Achieves More) Tony knows that most people are not familiar with these types of activities, so to encourage business he allows groups to participate in the event before paying. He offers a 5% quick-payment discount to those that pay within 10 days after the event. He also guarantees that at least eight hours of outdoor activities will be provided or the customer will receive a 20% discount for the first six months of the year, the following activities occur for TEAM operations. Jan. 24 Great Adventures purchases outdoor gear such as ropes, helmets, harnesses, compasses, and other miscellaneous equipment for $5,300 cash. Feb. 25 Mr. Kendall's Boy Scout troop participates in a one-day TEAM adventure. Normally, Tony would charge a group of this size $3,800, but he wants to encourage kids to exercise more and enjoy the outdoors so he charges the group only $3,300. Great Adventures provides these services on account. Feb 28 The Boy Scout troop pays the full anount owed, less the 5% quick-payment discount. Mar. 19 Reynold's Management has its employees participate in a one-day TEA adventure. Great Adventures provides services on account for $4,300, and Reynold's agrees to pay within 30 days. Mar. 27 Reynold's pays the full amount owed, less the 5quick-payment discount Ape. 7 Several men from the Elks Lodge decide to participate in a TEAt adventure. They pay $7,000, and the event is scheduled for the following week. Apr. 14 The TEA adventure is held for members of the Elks Lodge Apr. Myers Manufacturing participates in a TEAM adventure. Great Adventures provides services on account for 56,900, and Myers agrees to pay within 30 days. May 31 Myers Manufacturing fails to pay the amount owed within the specified period and agrees to sign three month, as note receivable to replace the existing account receivable. Jun. 15 Several MBA groups participate in TEAM adventures. Great Adventures provides services on account for $25,500 to these groups, with payment due in July. Consider the following information as of June 30, 2022 Suzie estimates uncollectible accounts to be 10% of accounts receivable which does not include the $6.900 note receivable from Myers Manufacturing). Prepare the adjusting entry for uncollectible accounts Accrue one month of interest on the note receivable from Myers Manufacturing No Date Account Title Debit 1 Jan 24 Credit Equipment Cash > 5,300 5,300 N 2 Feb 25 Accounts Receivable Service Revenue 3,300 3,300 3 Feb 28 Cash Sales Discounts Accounts Receivable 3,135 165 3,300 4 Mar 19 Accounts Receivable Service Revenue 4,300 E 4,300 5 Mar 27 Cash Sales Discounts Accounts Receivable 4,085 215 4,300 6 Apr 07 Cash Deferred Revenue 7,800 7,800 > 7 Apr 14 > Deferred Revenue Service Revenue 7,800 O 7,800 8 Apr 30 6.900 Accounts Receivable Service Revenue O 6,900 9 May 31 Notes Receivable Accounts Receivable 6,900 >$ 6.900 > 10 Jun 15 Accounts Receivable Service Revenue 25,500 25,500 6 Apr 07 Cash Deferred Revenue 7,800 7,800 >> >> Apr 14 Deferred Revenue Service Revenue 7,800 7,800 8 Apr 30 Accounts Receivable Service Revenue 6,900 6,900 9 May 31 Notes Receivable Accounts Receivable >> 6,900 6,900 > 10 Jun 15 Accounts Receivable Service Revenue 25,500 00 25,500 11 Jun 30 Bad Debt Expense Allowance for Uncollectible Accounts 2,550 O 2.550 12 Jun 30 Interest Receivable Interest Revenue 46 $ 46 > 13 Jun 30 Service Revenue Interest Revenue Retained Earnings 47 800 46 14,500 14 Jun 30 Retained Earings Bad Debt Expense 14,500 00 2550 Each journal entry is posted automatically to the general ledger, Post-closing General Ledger Account Cash Accounts Receivable No. Debit Credit No. Date Debit Credit 1 Date Jan 01 Jan 24 Feb 28 Mar 27 5,300 3,300 Balance 40.000 34 700 37 835 41.920 49.720 2 3 3 3,300 5 3.135 4,085 7,800 4,300 4 5 1 tttttt Apr 07 Balance 0 3,300 0 4,300 0 6.900 0 25,500 Feb 25 Feb 28 Mar 19 Mar 27 Apr 30 May 31 Jun 15 4,300 8 6.900 6.900 9 10 25,500 Notes Receivable Allowance for Uncollectible Accounts Date Debit Credit No. No. Date Debit Credit Balance Balance 0 2,550 0 11 2,550 Jun 30 9 May 31 6,900 6,900 Interest Receivable Prepaid Rent Debit No. Date Debit Credit No. Date Credit Balance 0 46 Balance 700 12 Jun 30 46 Equipment Debit Accumulated Depreciation Debit Credit Date Credit No. Date No. Balance 70,000 75,300 Balance 22.000 Jan 24 5.300 Accounts Payable Debit Credit Interest Payable Debit Credit No. Balance Date Balance No. Date . Accounts Payable Debit Credit No. Date Interest Payable Debit Credit No. Balance 3,400 Date Balance 1,800 Deferred Revenue Debit Credit No. Date Balance Notes Payable Debit Credit No. Date Balance 36,000 6 Apr 07 Apr 14 7,800 0 7,800 0 7 7,800 Common Stock No. Retained Earnings Debit Credit Date Debit Credit No. Date Balance 32,000 Balance 45,660 31. 160 16,660 Jun 30 13 14 14,500 14,500 Jun 30 Service Revenue No. Date Debit Interest Revenue Debit Credit Credit Balance No. Date Balance 0 0 12 46 46 Jun 30 Jun 30 13 46 0 2 4 -7 8 10 13 Feb 25 Mar 19 Apr 14 Apr 30 Jun 15 Jun 30 3,300 4,300 7,800 6,900 25,500 3,300 7,600 15.400 22.300 47.800 0 ED 47,800 Sales Discounts Depreciation Expense Debit Credit No. Date Debit Credit No. Date Balance Balance 0 165 8,600 3 5 Feb 28 Mar 27 165 215 380 Supplies Expense Salaries Expense 2 24 46 46 4 12 13 Jun 30 Jun 30 46 0 7 Feb 25 Mar 19 Apr 14 Apr 30 Jun 15 Jun 30 3,300 4,300 7,800 6,900 25.500 8 3,300 7,600 15,400 22,300 47,800 0 10 13 47 800 Sales Discounts Debit Credit Depreciation Expense Debit Credit No. Date No. Date Balance 0 165 380 Balance 8,600 3 Feb 28 Mar 27 165 215 5 Supplies Expense No. Salaries Expense Debit Credit Date Debit Credit No. Date Balance 800 Balance 15,000 Bad Debt Expense Debit Credit Interest Expense Debit Credit No. Date No. Date Balance 0 2.550 Balance 960 2,550 11 14 Jun 30 Jun 30 2,550 0 Rent Expense Debit Insurance Expense Debit Credit No. Date Credit No. Date Balance 1.800 Balance 3.000 Att Notice the dropdown below that gives the options to select the unadjusted, adjusted or post-closing trial balance. The option you choose will be the values used to populate the income statement and balance sheet tabs. Post-closing GREAT ADVENTURES, INC Trial Balance June 30, 2022 Account Title Debit Credit Cash 49,720 Accounts Receivable 25,500 Allowance for Uncollectible Accounts 2,550 Notes Receivable 6.900 Interest Receivable 46 Prepaid Rent 700 Equipment 75.300 Accumulated Depreciation 22.000 Accounts Payable 3.400 Interest Payable 1,800 Notes Payable 36.000 Common Stock 32.000 Retained Earnings 16,660 Sales Discounts 380 Depreciation Expense 8,600 Supplies Expenso 800 Salaries Expense 15.000 interest Expense 960 Rent Expense 1,800 3,000 Insurance Expense 188,70615 114,410 Total + + + + Requirement General General Income Journal Ledger Trial Balance Balance Sheet Statement Choose the appropriate accounts to complete the company's income statement. Select 'adjusted from the dropdown, which will then populate the balances in those accounts from the adjusted trial balance. Post-closing GREAT ADVENTURES, INC. Income Statement For the Period Ended June 30, 2022 Revenue 0 0 0 0 Total Revenue Expense 0 0 0 0 0 0 0 0 0 Total Expense 0 Requirement General General Journal Income Ledger Trial Balance Statement Balance Sheet Choose the appropriate accounts to complete the company's balance sheet. Make sure to select 'adjusted from the dropdown, which will then populate the balances in those accounts from the adjusted trial balance. Post-closing GREAT ADVENTURES, INC. Balance Sheet June 30, 2022 Assets Liabilities Current Assets Current Liabilities S 0 0 0 0 Total Current abilities 0 0 0 0 0 0 Total Current Assets 0 Total abilities 0 Long-term Assets Stockholders Equity 0 0 0 0 0 0 0 Total Stockholders' Equity 0 Total Assets Total Liabilities and Stockholders' Equity S 0 0

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