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For each separate case below, follow the three-step process for adjusting the ac

ID: 2337134 • Letter: F

Question

For each separate case below, follow the three-step process for adjusting the accrued revenue account at December 31. Step 1: Determine what the current account balance equals. Step 2: Determine what the current account balance should equal Step 3: Record the December 31 adjusting entry to get from step 1 to step 2. Assume no other adjusting entries are made during the year Accounts Receivable. At year-end, the Krug Company has completed services of $20,500 for a client, but the client has not yet been billed for those services Accounts receivable Step 1: Determine what the current account balance equals. Step 2: Determine what the current account balance should equal. Step 3: Record the December 31 adjusting entry to get from step 1 to step 2.

Explanation / Answer

a)

Accounts Receivable

Step 1

Determine what the current account balance equals

$ 20,500.00

$                 -  

Step 2

Determine what the Current balance should Equal

$ 20,500.00

$ 20,500.00

Step 3

record the December 31st Adjusting entry to get from step 1 to step 2

$ 20,500.00

$ 20,500.00

December 31st

Accounts Receivable

$ 20,500.00

                 Service Revenue

$ 20,500.00

(Revenue recorded)

b)

Interest receivable

Step 1

Determine what the current account balance equals

$        450.00

$                 -  

Step 2

Determine what the Current balance should Equal

$        450.00

$        450.00

Step 3

record the December 31st Adjusting entry to get from step 1 to step 2

$        450.00

$        450.00

December 31st

Interest Receivable

$        450.00

             Interest Revenue

$        450.00

(Interest income Recorded)

c)

Accounts Receivable

Step 1

Determine what the current account balance equals

$    1,420.00

$                 -  

Step 2

Determine what the Current balance should Equal

$    1,420.00

$    1,420.00

Step 3

record the December 31st Adjusting entry to get from step 1 to step 2

$    1,420.00

$    1,420.00

December 31st

Accounts Receivable

$    1,420.00

                 Service Revenue

$    1,420.00

(Revenue recorded)

Since Accounts receivable and Interest receivable are assets they are posted on the debit side.

Adjustments entries such as recording Uncollected interest income and Service revenue is done to follow accrual system of accounting. Revenues are recorded even if cash is not received against them.

a)

Accounts Receivable

Step 1

Determine what the current account balance equals

$ 20,500.00

$                 -  

Step 2

Determine what the Current balance should Equal

$ 20,500.00

$ 20,500.00

Step 3

record the December 31st Adjusting entry to get from step 1 to step 2

$ 20,500.00

$ 20,500.00

December 31st

Accounts Receivable

$ 20,500.00

                 Service Revenue

$ 20,500.00

(Revenue recorded)