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Freitas Corporation was organized early in 2011. The following expenditures were

ID: 2385969 • Letter: F

Question

Freitas Corporation was organized early in 2011. The following expenditures were made during the first few months of the year:

Attorneys' fees in connection with the organization of the corporation

$12,000

State filing fees and other incorporation costs

3,000

Purchase of a patent

20,000

Legal and other fees for transfer of the patent

2,000

Purchase of furniture

30,000

Pre-opening salaries

40,000

    Total

$107,000

Required:

Prepare a summary journal entry to record the $107,000 in cash expenditures.

Attorneys' fees in connection with the organization of the corporation

$12,000

State filing fees and other incorporation costs

3,000

Purchase of a patent

20,000

Legal and other fees for transfer of the patent

2,000

Purchase of furniture

30,000

Pre-opening salaries

40,000

    Total

$107,000

Explanation / Answer

(DR)Organization cost expense   15,000

(DR)Patent         22,000

(DR)Furniture    30,000

(DR)Pre-opening expenses           40,000

(CR)Cash                          107,000

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