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Given Information $ 31,578 169,820 40,350 5 16,763 6 89,682 Year 2 15-Jan Paid employees for one month of work 1-Feb Paid back the note payable in full, plus interest, at a rate of 10% 15-Mar Performed half of the services for customer who paid in advance 20-Jun Issued additional common stock in exchange for cash 26-Jul Collected cash from customers for services previously performed 16-Aug Performed services for cash 20-Sep Performed services on account 8-Oct Performed remaining services for customer who paid in advance 7-Nov Paid for maintenance on equipment in cash 15-Dec Paid employee salaries 30-Dec Paid a cash dividend to owners of the business 7 314,624 ER 244,135 40,350 SO 25, 144 347,358 5,614 Formulas You Computo a 45 b 46 December 31st Adjustments: Remaining three months of one-year insurance policy were used up A physical count of supplies at the end of the year reveals all remaining supplies were used The equipment is estimated to have a useful life of five years with no salvage value, depreciation must be recorded. d The rented storage facility has been used for twelve months Employees have worked for half a month in the current year but won't be pald until January 15. e 49 50 51 52 53 55