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On March 1, 2015 you created a new travel agency, Jont Travel Agency. The follow

ID: 2425580 • Letter: O

Question

On March 1, 2015 you created a new travel agency, Jont Travel Agency. The following transactions occurred during the company’s first month.

March 1: You invested $20,000 cash and computer equipment worth $40,000 in the company.

March 2: The company rented furnished Office space by paying $1,700 cash for the first month’s (March) rent.

March 3:   The company purchased $1,100 of Supplies for cash.

March 10: The company paid $3,600 cash for the premium on a 12-month insurance policy. Coverage begins on March 11.

March 14: The company paid $1,800 cash for two weeks, salaries earned by employees.

March 24: The company collected $7,900 cash on commissions from airlines on tickets obtained from customers.

March 28: The company paid $1,800 cash for two weeks’ salaries earned by employees.

March 29: The company paid $250. cash for minor repairs to the company’s computer.

March 30: The company paid $650. cash for this month’s telephone bill.

March 31: You withdrew $1,500 cash from the company for personal use.

The Company ‘s Chart of Accounts follows:

101    Cash                                                              405     Commissions Earned

106    Accounts Receivable                                 612     Depreciation Expense – Equip.

124     Supplies                                                      622     Salaries Expense

128     Prepaid Insurance                                    637     Insurance Expense

167     Computer Equipment                              640     Rent & Maintenance Expense

168     Accumulated Depreciation                     650     Office Supplies Expense

209     Salaries Payable                                        684     Repairs Expense

301 Your Name, Capital                                  688     Telephone Expense

302     Your Name, Withdrawals                        700     Income Summary

Please complete the following tasks:

Task 1: Create a New Company file   

Task 2: Prepare journal entries to record March transactions:

Task 3: Prepare Trial Balance at end of March:

Task 4: Use the following information to journalize the adjusting Entries:

(a) Two-thirds of one month’s insurance coverage has expired.

(b) At the end of the month, $700 of office supplies are still available.

(c) This month’s depreciation on the computer equipment is $600.

(d) Employees earned $320. of unpaid and unrecorded salaries as of month-end.

(e) The company earned $1,650 of commissions that are not yet billed at month-end (use the Accounts Receivable Account).

Task 5: Prepare the adjusting entries:

Task 6: Prepare the Adjusted Trial Balance at end of March.

Task 7: Prepare Income Statement (Profit & Loss) for March.

Task 8. Prepare the Owners’ Equity Statement for March.

Task 9: Prepare the Balance Sheet at end of March

Task 10: Prepare the closing entries for March.

Task 11. Prepare the Post Closing Trial Balance at end of March.

Task 12: Close the Accounting period for March.

----------------------------------------------- Prepare

l. Journal entries   

ll. Trial Balance

III. Adjusting Entries

IV. Adjusting Trial Balance   

V. Income Statement

VI. Owners’ Equity Statement

VII. Balance Sheet

VIII. Closing Entries.

IX. Post Closing Trial Balance.

Explanation / Answer

Trial balance

Adjusting entries

Adjusted trial balance

$650       

income statment

Commission earned                                                    $9,550

less:Expenses

Rent expense                                   1,700

Salary                                                3,920

Repair and maintenance                    250

Telephone expense                            650

Depreciation expense                       600

Office supplies                                   400

insurance  expense                           200                                (7,720)

net income                                                                               $1,830

Owners equity

capital brought                                            60,000

Add:Net income                                              1,830

less:Drawings                                                 (1,500)

Closing baalnce                                           $60,330

Date Description Debit Credit march 1 Cash $20,000 Computer equipment 40,000 To Capital $60,000 March 2 Rent expense $1,700 To Cash $1,700 March 3 Supplies 1,100 To Cash 1,100 march 10 Prepaid insurance $3,600 To Cash $3,600 March 14 Salrary expense $1,800 To Cash $1,800 March 24 cash $7,900 To commission earned $7,900
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