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VALDEZ FASHION CENTER Trial Balance November 30, 2017 Debit Credit $ 8,300 31,10

ID: 2395623 • Letter: V

Question

VALDEZ FASHION CENTER
Trial Balance
November 30, 2017

Debit

Credit

$ 8,300

31,100

42,900

6,100

132,000

$ 30,000

53,500

34,200

55,000

11,000

755,200

8,600

497,300

139,800

24,300

13,700

12,100

16,600

24,100

$967,900

$967,900

.    The trial balance of Valdez Fashion Center contained the following accounts at November 30, the end of the company’s fiscal year.

VALDEZ FASHION CENTER
Trial Balance
November 30, 2017

Debit

Credit

Cash

$ 8,300

Accounts Receivable

31,100

Inventory

42,900

Supplies

6,100

Equipment

132,000

Accumulated Depreciation—Equipment

$ 30,000

Notes Payable

53,500

Accounts Payable

34,200

Common Stock

55,000

Retained Earnings 40,000 Dividends

11,000

Sales Revenue

755,200

Sales Returns and Allowances

8,600

Cost of Goods Sold

497,300

Salaries and Wages Expense

139,800

Advertising Expense

24,300

Utilities Expense

13,700

Maintenance and Repairs Expense

12,100

Freight-Out

16,600

Rent Expense

24,100

  Totals

$967,900

$967,900



Adjustment data:
1. Supplies on hand totaled $2,500. 2. Depreciation is $13,000 on the equipment. 3. Interest of $4,000 is accrued on notes payable at November 30. . 4. Inventory actually on hand is $42,200.



a) Complete the worksheet.


b) Prepare a multiple-step income statement for the year.


c) Prepare an owner's equity statement for the year.


d) Prepare a classified balance sheet as of November 30, 2017. Notes payable of $20,500 are due in January 2018.


e) Journalize the adjusting entries.


f) Journalize the closing entries.


g) Prepare a post-closing trial balance.

Explanation / Answer

a) Adjusted Trial Balance

b) Income statement

Sales Revenue 755,200

less: Sales Returns and Allowances   8,600

net sales    746600

less:   Cost of Goods Sold[497,300 + 700] 498000

   Gross profit 248600

less: Supplies expense 3600

Depreciation 13,000

Interest 4,000

Salaries and Wages Expense 139,800

Advertising Expense 24300

Utilities Expense 13700

Maintenance and Repairs Expense 12100

Freight-Out 16600

Rent Expense 24100 251200

   Net income (2600)

  

c) Owner' s equity

Beginning balance of Retained Earnings = 40000

add: Net income = (2600)

less: Dividend = 11000

Ending balance of Retained Earnings = $26400

e)

f)   

Dr Cr Cash 8,300 Accounts Receivable 31100 Inventory 42,200 Supplies 2500 supplies expense 3600 Equipment 132,000 Accumulated Depreciation—Equipment 43000 Depreciation expense 13000 Notes Payable 53500 Accounts Payable 34200 Common Stock 55000 Retained Earnings 40000 Dividends 11000 Sales Revenue 755,200 Sales Returns and Allowances 8600 Cost of Goods Sold 498000 Salaries and Wages Expense 139,800 Advertising Expense 24,300 Utilities Expense 13,700 Maintenance and Repairs Expense 12,100 Freight-Out 16,600 Rent Expense 24,100 Interest expense 4000 Interest payable 4000 984900 984900