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he general ledger of Otto\'s Auto Service at January 1,2018, had the following a

ID: 2332847 • Letter: H

Question

he general ledger of Otto's Auto Service at January 1,2018, had the following account balances: Debit Cash $ 46,000 6,000 2,000 85,000 Supplies Accounts payable Common stock Retained earnings $ 27,000 1,000 75,000 Total $139,000 139,000 he following is a summary of the transactions for the year 2018: 1. Provided services on account, $220,000. 2. On March 1, paid $18,000 for one-year insurance policy beginning on that date. 3. Collected $172,000 from customers on account. 4 On September 1, borrowed $30,000 from a local bank on a 5-year, 9% note. Interest payable annually 5. Purchased supplies on account, $20,000. 6. Paid salaries for 2018, $153,000. 7. Paid $15,000 on account for supplies purchased in 5. 8. Paid for utilities used in 2018, $11,000. 9. Paid dividends, $1,000. Step #2 Analyze the effect of the transactions on the accounting equation. 2018 net income Revenues - Liabilities Transaction + with creditswith credits,- with debits) (+ with debits with credits) Retained with credits-with debis) with debits) Common Stock * with debits,-with credb) 2. 3. 5. 6. 8. 9. Cr. Step #3 Record the transactions as journal entries.

Explanation / Answer

Analysis of effect of Transactions: S.no. Assets Liabilities Shareholder 2018 Net Income Equity 1 AR 220000 Revenue 220000 2 Cash -18000 Prepaid Insurance 18000 3 Cash 172000 Accounts receivable -172000 4 Cash 30000 Bank Note payable 30000 5 Supplies 20000 Accounts payable 20000 6 Cash -153000 Expenses -153000 7 Cash -15000 Accounts payable -15000 8 Cash -11000 Expenses -11000 9 Cash -1000 Retained earnings -1000 Journal entries: S.no. Accounts title and explanations Debit $ Credit $ 1 Accounts receivable Dr. 220000     Service revenue 220000 2 Prepaid insurance Dr. 18000     Cash account 18000 3 Cash account Dr. 172000    Accounts receivable 172000 4 Cash account Dr. 30000 Bank note payable 30000 5 Supplies account Dr. 20000    Accounts payable 20000 6 Salaries expense Dr. 153000    Cash account 153000 7 Accounts payable Dr. 15000      Cash account 15000 8 Utilities expense Dr. 11000      Cash account 11000 9 Dividend Dr. 1000      Cash account 1000