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The following information appies to the questions displayed below) Tunstall, Inc

ID: 2331959 • Letter: T

Question

The following information appies to the questions displayed below) Tunstall, Inc., period on December 31 a small service company, keeps its recoeds without the heip of an accountant. Afher much effort, an outside accountent prepared the following unadjusted trial balance as of the end of the annusl accounting small Cash Accounts recelvable 5 46700 300 Prepaid Insurance Service trucks S 8.900 0.960 Other assets Accounts payable Wages payabie ncome taxes payable Note payable (3 years; ,0% interest due each December 39 Common stock (4,200 shares ounstanding) Additional paidHin capital Retained earnings 2,240 5,000 5,900 0,570 33370 Remaining expenses tnot detaled: excludes income tax) ncome tax expense Totals Data not yet recorded at December 3t included a. The supplies count on December 31 refected $220 in remaining supplies on hand to be used in the et b. Insurance expired during the current year $750 c Depreciation expense for the current year, $3,300 d. Wages earned by employees not yet paid on December 3 $540 e Income tax expense, $5,.580 2.00 points

Explanation / Answer

Answer:

1

Transaction

General Journal

Debit

Credit

a.

Supplies expense (590-220)

370

Supplies

370

b.

Insurance expense

750

Prepaid insurance

750

c.

Depreciation expense

3,300

Accumulated depreciation

3,300

d.

Wages expense

540

Wages payable

540

e.

Income taxes expense

5,580

Income taxes payable

5,580

2

TUNSTALL, INC.

Income Statement

For the Year Ended December 31,

Operating revenue:

Service revenue

$70,570

Operating expenses:

Insurance expense

750

Supplies expense

370

Wages expense

540

Depreciation expense

3,300

Remaining expenses (not detailed)

33,170

Total expenses

        38,130

Net income

$32,440

Earnings per share

$7.72

3

TUNSTALL, INC.

Balance Sheet

At December 31,

Assets

Liabilities and Stockholders’ Equity

Current assets:

Current liabilities:

Cash

         46,700

Accounts payable

           2,240

Accounts receivable

         11,700

Wages payable

               540

Supplies

               220

Income taxes payable

           5,580

Total current assets

         58,620

Total current liabilities

           8,360

Service trucks

         17,700

Notes payable, long-term

         15,000

Accumulated depreciation

       (12,200)

Other assets

         10,960

Total liabilities

         23,360

Stockholders' equity:

Common stock

           1,896

Additional paid-in capital

         17,064

Retained earnings

         32,760

Total stockholders' equity

         51,720

Total assets

$      75,080

Total liabilities and stockholders' equity

$      75,080

4

General Journal

Debit

Credit

Service revenue

$70,570

Retained earnings

       26,860

Supplies expense

             370

Insurance expense

             750

Depreciation expense

         3,300

Wages expense

             540

Remaining expenses (not detailed)

       33,170

Income taxes expense

         5,580

Transaction

General Journal

Debit

Credit

a.

Supplies expense (590-220)

370

Supplies

370

b.

Insurance expense

750

Prepaid insurance

750

c.

Depreciation expense

3,300

Accumulated depreciation

3,300

d.

Wages expense

540

Wages payable

540

e.

Income taxes expense

5,580

Income taxes payable

5,580