Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

(3) Using the following Adjusted Trial Balance, (1) prepare an Income Statement,

ID: 2364432 • Letter: #

Question

(3) Using the following Adjusted Trial Balance, (1) prepare an Income Statement, (2)

Statement of Retained Earnings (note that Retained Earnings has a beginning balance

of $78,600 as shown in the unadjusted Trial Balance), and (3) Balance Sheet.

(4) Prepare the three closing entries.

Watson Technical Institute

Adjusted Trial Balance

December 31, 2011

Debit Credit

Cash .................................................................. $ 26,000

Accounts receivable................................................ 7,500

Teaching supplies ................................................... 2,600

Prepaid insurance.................................................... 12,000

Prepaid rent............................................................ 0

Equipment ............................................................. 100,000

Accounts payable .................................................................... 36,000

Salaries payable............................................................................ 400

Unearned training fees.................................................................. 6,600

Common stock ............................................................................ 10,000

Retained earnings........................................................................ 78,600

Dividends.................................................................. 40,000

Tuition fees earned.................................................. .....................109,500

Training fees earned................................................ ......................42,400

Salaries expense ..................................................... 48,400

Insurance expense................................................... 3,000

Rent expense............................................................ 24,000

Teaching supplies expense .................................... 7,400

Advertising expense................................................ 7,000

Utilities expense...................................................... 5,600 _______

Totals .................................................................... $283,500.... $283,500

Explanation / Answer

PLEASE RATE AND AWARD ME KARMA POINTS IF IT IS HELPFUL FOR YOU tperkowski.cox.smu.edu/solutions/chap004.doc