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Finders Investigative Services is an investigative services firm that is owned a

ID: 2422868 • Letter: F

Question

Finders Investigative Services is an investigative services firm that is owned and operated by Stacy Tanner. On June 30, 2016, the end of the fiscal year, the accountant for Finders Investigative Services prepared an end-of-period spreadsheet, a part of which follows: Finders Investigative Services End-of-Period Spreadsheet For the Year Ended June 30, 2016 ~ Adjusted Trial Balance Account Title ~ Dr. Cr. ~ Cash ~ 20,300 Accounts Receivable ~ 69,400 Supplies ~ 4,600 Prepaid Insurance ~ 2,500 Building ~ 434,000 Accumulated Depreciation-Building ~ 42,000 Accounts Payable ~ 11,600 Salaries Payable ~ 3,000 Unearned Rent ~ 1,800 Stacy Tanner, Capital ~ 372,000 Stacy Tanner, Drawing ~ 11,900 Service Fees ~ 708,650 Rent Revenue ~ 11,900 Salaries Expense ~ 523,900 Rent Expense ~ 47,600 Supplies Expense ~ 10,800 Depreciation Expense-Building ~ 7,500 Utilities Expense ~ 7,250 Repairs Expense ~ 2,800 Insurance Expense ~ 2,800 Miscellaneous Expense ~ 5,600 ~ 1,150,950 1,150,950 Required: 1. Prepare an income statement, a statement of owner’s equity (no additional investments were made during the year), and a balance sheet. * 2. Journalize the entries that were required to close the accounts at June 30. * 3. If Stacy Tanner, Capital has instead decreased $30,000 after the closing entries were posted, and the withdrawals remained the same, what would have been the amount of net income or net loss? * Be sure to read the instructions for each financial statement carefully. Refer to the chart of accounts and the list of Labels and Amount Descriptions provided for the exact wording of the answer choices for text entries.

Explanation / Answer

Income statment

Service fees                                                                                 $708,650

Rent revenue                                                                                    11,900

Total Revenue                                                                              $720,550

less:Expenses:

Salaries expense                   523,900

Rent expense                          47,600

Supplies expense                   10,800

Depreciation expense              7,500

Utilities expense                      7,250

Repairs expense                      2,800

Insurance expense                  2,800

Miscellaneous expense          5,600                                 $(608,250)

Net income                                                                         $112,300

2)Owners equity

Opening balance                                                                $372,000

Add:Net income                                                                   112,300

less:Drawings                                                                         11,900

ending balance                                                                    $472,400

closing entries

Income statment

Service fees                                                                                 $708,650

Rent revenue                                                                                    11,900

Total Revenue                                                                              $720,550

less:Expenses:

Salaries expense                   523,900

Rent expense                          47,600

Supplies expense                   10,800

Depreciation expense              7,500

Utilities expense                      7,250

Repairs expense                      2,800

Insurance expense                  2,800

Miscellaneous expense          5,600                                 $(608,250)

Net income                                                                         $112,300

2)Owners equity

Opening balance                                                                $372,000

Add:Net income                                                                   112,300

less:Drawings                                                                         11,900

ending balance                                                                    $472,400

closing entries

Service revenue $708,650 rent revenue    11,900 to income summary $720,550 Income summary $608,250 To Salaries expense 523,900 Rent expense 47,600 Supplies expense 10,800 Depreicaiton expense     7,500 Utilities expense     7,250 Repairs expense    2,800 insuracne expense    2,800 Miscellaneous expense 5,600 income summary $112,300 to Capital $112,300
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