TRANSACTION $1$

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TRANSACTION $3$

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The year $2022$ ended on a Friday, but $3$C did not pay the employees for the last two

days they worked in $2022($the company always pays payroll on Wednesdays$).$ The first

payroll paid in January $2023$ will include $$17,482$ for these two work days.

$3$C paid for their December $2022$ office rent in November. As of December $31,$ they had

not yet recorded the rent expense of $$8,200$ that related to the month of December

$3C$ had their office professionally cleaned in December $2022.$ As of December $31,2022,$

$3C$ had not yet received an invoice for these services but estimates that they will cost

$$2,100.$

$3$C performed consulting services totaling $$13,467$ for Fairhaven Charter School in

December $2022.$ As of the end of the year, $3C$ had not yet sent a bill to Fairhaven for

these services.

Nathan noticed that $$25,000$ of the unearned revenue balance at December $31,2022$

had actually been earned by providing consulting services in December $2022.$ He has not

yet recorded this transaction.