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Required: Prepare Journal Entries for the following transactions December 15 Pai

ID: 2375404 • Letter: R

Question

Required: Prepare Journal Entries for the following transactions

December 15

Paid $3,000 for rent of a warehouse facility. The payment covers rent for December and January.

December 15

Declared a $1/share cash dividend, payable January 14 to shareholders of record on January 3.

December 18

Purchased office supplies of $1,600 on account.

December 31

Recorded depreciation for the year

Buildings have a 30-year life, a $5,000 residual value and use straight-line depreciation

Equipment has a 5-year life, no residual value and use double-declining balance depreciation

Vehicles have a 5-year life, no residual value and use straight-line depreciation

December 31

The allowance for doubtful accounts balance is estimated as follows:

2% of current balances are estimated as uncollectible

20% of past-due balances are estimated as uncollectible.

December 31

A count of office supplies shows $550 still on hand on December 31.

January 2, 2011

Paid salaries of $24,500 for the pay period December 31 through January 4. Salaries are earned evenly during the pay period.

 

December 15

Paid $3,000 for rent of a warehouse facility. The payment covers rent for December and January.

December 15

Declared a $1/share cash dividend, payable January 14 to shareholders of record on January 3.

December 18

Purchased office supplies of $1,600 on account.

December 31

Recorded depreciation for the year

Buildings have a 30-year life, a $5,000 residual value and use straight-line depreciation

Equipment has a 5-year life, no residual value and use double-declining balance depreciation

Vehicles have a 5-year life, no residual value and use straight-line depreciation

December 31

The allowance for doubtful accounts balance is estimated as follows:

2% of current balances are estimated as uncollectible

20% of past-due balances are estimated as uncollectible.

December 31

A count of office supplies shows $550 still on hand on December 31.

January 2, 2011

Paid salaries of $24,500 for the pay period December 31 through January 4. Salaries are earned evenly during the pay period.

 

Explanation / Answer

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