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Chapter 4 problem 4.5 B Marvelous Music provides music lessons to student musici

ID: 2451565 • Letter: C

Question

Chapter 4 problem 4.5 B

Marvelous Music provides music lessons to student musicians. Some students pay in advance for lesson; others are billed after lessons have been provided. Advance payments are credited to an account entitled Unearned lesson revenue. Adjusting entries are performed on a monthly basis. An unadjusted trail balance dated December 31,2015,follows (Bears in mind that ajusting entries jave already been made for the first 11 months of 2015, but not for december.)

Marvelous Music

Unadjusted trial balance

December 31,2015

Cash.....................................................................................................$15,800

Account receivable..................................................................................$2,100

unexpired insurance.................................................................................$3,200

prepaid rent..............................................................................................$6,000

Sheet music Supplies................................................................................$450

Music equipment.......................................................................................$180,000

Accumulated depreciation; music equipment.....................................................................$72,000

etc....

Explanation / Answer

Adjusting entries are as follows:

Date

Account titles and explanation

Debit

Credit

Dec-31

Insurance expense

267

Unexpired insurance

267

(To record the adjusting entry for December month)

Dec-31

Rent expense

500

Prepaid rent

500

(To record the rent expense for the month of December)

Dec-31

Supplies expense

450

Supplies

450

(To record the supplies expense)

Date

Account titles and explanation

Debit

Credit

Dec-31

Insurance expense

267

Unexpired insurance

267

(To record the adjusting entry for December month)

Dec-31

Rent expense

500

Prepaid rent

500

(To record the rent expense for the month of December)

Dec-31

Supplies expense

450

Supplies

450

(To record the supplies expense)

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