Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

For each of the following transactions of Spotlighter, Inc., for the month of Ja

ID: 2421505 • Letter: F

Question

For each of the following transactions of Spotlighter, Inc., for the month of January, indicate the accounts, amounts, and direction of the effects on the accounting equation. A sample is provided. (Enter any decreases to account balances with a minus sign.)

a. (Sample) Borrowed $5,340 from a local bank on a note due in six months.

b. Received $6,030 cash from investors and issued common stock to them.

c. Purchased $2,400 in equipment, paying $900 cash and promising the rest on a note due in one year.

d. Paid $1,000 cash for supplies. e. Bought and received $1,400 of supplies on account

Explanation / Answer

Account title

Debit

Credit

A

Bank

$5340

Note payable

$5340

(Asset= bank increase by 5340 and Liability= Note payable increase by 5340)

B

Cash

$6030

Common stock

$6030

(Asset= cash increase by 6030 and Equity increase by 6030)

c

Equipment

$2400

Cash

$900

Note payable

$1500

(Asset= Fixed asset increase by 2400 and cash decrease by 900 and Liability= Note payable increase by 1500)

D

Supplies

$1000

Cash

$1000

(supplies increase by 1000 and cash decrease by 1000)

E

Supplies

$1400

Account payable

$1400

(supplies increase by 1000 and account payable increase by 1000)

Account title

Debit

Credit

A

Bank

$5340

Note payable

$5340

(Asset= bank increase by 5340 and Liability= Note payable increase by 5340)

B

Cash

$6030

Common stock

$6030

(Asset= cash increase by 6030 and Equity increase by 6030)

c

Equipment

$2400

Cash

$900

Note payable

$1500

(Asset= Fixed asset increase by 2400 and cash decrease by 900 and Liability= Note payable increase by 1500)

D

Supplies

$1000

Cash

$1000

(supplies increase by 1000 and cash decrease by 1000)

E

Supplies

$1400

Account payable

$1400

(supplies increase by 1000 and account payable increase by 1000)