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Question 5. At june 30 , account balances after adjustments for Alpha Cinema are

ID: 2402237 • Letter: Q

Question

Question 5.

At june 30 , account balances after adjustments for Alpha Cinema are as follows:

Accounts.                               Accounts Balances

Cash.                                          $31,000        
                                  

supplies.                                     4,000

Equipment.                               50,000

Accumulated Depreciation- Equipment 13,000


Accounts payable.                           10,000     

Owner's Capital.                           20,000

Owner's Drawings.                       10,000

sales Revenue.                               105,000

service Revenue.                            53,000

Advertising Expense.                     25,000

supplies expense.                            19,000

Depreciation Expense.                  5,000



Rent Expense.                                25, 000


salaries and wages Expense.        27,000

Utilities Expense.                             5,000



Instructions

In doing the closing journal entries for Alpha cinema for the year ended june 30. What will be the

1.   Balance in income summary to be transferred   to Owner's Capital

2. Balance in Owner's Capital (after the transfer from income summary and drawings.

Explanation / Answer

1) Balance in income summary to be transferred to owner's equity

Balance in icome summary to be transferred to owner's capital is $52000

2) Balance in owner's capital = 20000+52000-10000 = $62000

Sales revenue 105000 Service revenue 53000 Advertising expense -25000 supplies expense.    -19000 Depreciation expense -5000 Rent expense -25000 salaries and wages Expense. -27000 Utilities expense -5000 Net 52000
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