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Transaction Analysis and Adjustments Beale Building Services offers janitorial services on both a contract basis and an hourly basis. On January 1, Beale collected $30,000

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Transaction Analysis and Adjustments Beale Building Services offers janitorial services on both a contract basis and an hourly basis. On January 1, Beale collected $30,000 in advance on a six-month contract for work to be performed evenly during the next six months. Using the Transaction Analysis Template, determine the financial statement effect of each of the following: a. The receipt on January 1 of $30,000 for contract work. b. The adjustment to be made on January 31, for the contract work done during January c. At January 31, a total of 30 hours of hourly rate janitor work was unbilled. The billing rate is $25 per hour. Provide the accrual needed on January 31 (Note: The firm uses the account Fees Receivable to reflect amounts due but not yet billed.) Note: Use negative signs with answers, when appropriate Balance Sheet Income Statement Stockholders Transaction Assets Liabilities Equity Revenues Expenses - Net Income a. jan. 1 receipt for contract work b Jan 31 adjustment for contract work. c.jan 31 adjustment for unbilled janitor work Check PSE Transaction Analysis and Adjustments Selected accounts of Ideal Properties Inc., a real estate management firm, are sown below as of January 31, before any adjustments have been made Unadjusted Balances Prepaid insurance $6.660 Supplies 1.930 Office equipment 5,952 Unearned rent revenue 5,250 Salaries expense Rent revenue 15,000 2.100 Monthly financial statements are prepared. Using the Transaction Analysis Template, determine the financial statement effect of the following adjustments as of January 31: a. Prepaid Insurance represents a three-year premium paid on January 1. b. Supplies of $850 were on hand January 31. c. Office equipment is expected to last eight years. Depreciation is recorded monthly d. On January 1, the firm collected six months' rent in advance from a tenant renting space for $875 per month e. Accrued salaries not recorded as of January 31 are $490. Note: Use negative signs with answers, when appropriate. Balance Sheet Income Statement Stockholders Transaction Assets Liabilities Equity Revenues Expenses Net Income a. Adjustment for prepaid insurance b. Adjustment for supplies (1.9301 OX c. Adjustment for office equipment (5.952) * ON d. Adjustment for rent collected in advance 0 ON e. Adjustment for accrued salaries O OX OK OM OK Ov 0 OX OX OX O O OM D OX OM OX OM O O OX Check

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