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1. A three-year fire insurance policy was purchased on July 1, 2018, for $9,360.

ID: 2398362 • Letter: 1

Question

1. A three-year fire insurance policy was purchased on July 1, 2018, for $9,360. The company debited insurance expense for the entire amount. 2. Depreciation on equipment totaled $10,250 for the year. 3. Employee salaries of $12,500 for the month of December will be paid in early January 2019. 4. On November 1, 2018, the company borrowed $110,000 from a bank. The note requires principal and interest at 12% to be paid on April 30, 2019 5. On December 1, 2018, the company received $3,200 in cash from another company that is renting office space in Falwell's building. The payment, representing rent for December and January, was credited to deferred rent revenue.

Explanation / Answer

No. Journal entry. Debit Credit

1. Prepaid insurance A/C 9,360

To insurance expense A/C. 9,360

2. Depreciation expense A/c. 10,250

To accumulated depreciation A/c . 10,250

3. Salaries expense A/c. 12,500

To salaries payable A/c. 12,500

4. Interest expense A/c . 2,200

To interest payable A/c. 2,200

5. Unearned rent revenue A/c . 1,600

To rent revenue A/c . 1,600