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Floppy Company’ December 31, 2014 trial balance is as follows: Floppy Corporatio

ID: 2452914 • Letter: F

Question

Floppy Company’ December 31, 2014 trial balance is as follows:

Floppy Corporation

Trial Balance

December 31, 2014

Account Titles

Debit

Credit

Cash

$43,500

Accounts Receivable

53,500

Allowance for Doubtful Accounts

1,500

Notes Receivable

30,000

Merchandise Inventory

55,000

Land

20,000

Building

150,000

Accumulated Depreciation, Building

$15,000

Equipment

50,000

Accumulated Depreciation, Equipment

21,000

Goodwill

26,000

Accounts Payable

25,000

Long Term Notes Payable

75,000

Common Stock, $10 par, 2,000 shares authorized & outstanding

20,000

Retained Earnings

147,000

Sales Revenue

700,000

Salaries Expense

150,000

Utilities Expense

3,500

Cost of Goods Sold

350,000

Administrative Expenses

55,000

Sales Expenses

15,000 _______

Totals

Totals $1,003,000

Totals $1,003,000

Floppy is a small company and records adjusting entries & closing entries only at fiscal (calendar) year end. Correcting and adjusting entries have not been recorded.

Additional Information:

a. Notes Receivable is a 3-months, 6% note accepted on November 1, 2014.

b. Long Term Notes Payable is a 5-year, 5% note, that was signed on July 1,

2014. Interest is payable annually.

c. Building is depreciated at 3% per year. There is no salvage value.

d. Equipment is depreciated at 15% year. There is no salvage value.

e. Floppy discovered, on December 30th, that the inexperienced bookkeeper

recorded in the general journal and general ledger that day's $1,500 cash sales as a

debit to Accounts Receivable and a credit to Sales Revenue.

f. The year-end physical count for Merchandise Inventory reflected a value of

$51,500. Any difference in value will not be considered theft or loss.

g. Salaries for the last half of December, payable in January, amount to $5,500.

h. Floppy estimates that of the Accounts Receivable 5% will not be collectable.

Required:

a. Prepare in journal form, any required correcting entries

b. Prepare in journal form, all end-of-the period adjusting entries

c. Prepare a December adjusted trial balance

d. Prepare a classified balance sheet for the year ended December 31, 2014

e. Prepare in journal form, the closing entries for the year ended December 31,

2014

Floppy Corporation

Trial Balance

December 31, 2014

Account Titles

Debit

Credit

Cash

$43,500

Accounts Receivable

53,500

Allowance for Doubtful Accounts

1,500

Notes Receivable

30,000

Merchandise Inventory

55,000

Land

20,000

Building

150,000

Accumulated Depreciation, Building

$15,000

Equipment

50,000

Accumulated Depreciation, Equipment

21,000

Goodwill

26,000

Accounts Payable

25,000

Long Term Notes Payable

75,000

Common Stock, $10 par, 2,000 shares authorized & outstanding

20,000

Retained Earnings

147,000

Sales Revenue

700,000

Salaries Expense

150,000

Utilities Expense

3,500

Cost of Goods Sold

350,000

Administrative Expenses

55,000

Sales Expenses

15,000 _______

Totals

Totals $1,003,000

Totals $1,003,000

Floppy is a small company and records adjusting entries & closing entries only at fiscal (calendar) year end. Correcting and adjusting entries have not been recorded.

Additional Information:

a. Notes Receivable is a 3-months, 6% note accepted on November 1, 2014.

b. Long Term Notes Payable is a 5-year, 5% note, that was signed on July 1,

2014. Interest is payable annually.

c. Building is depreciated at 3% per year. There is no salvage value.

d. Equipment is depreciated at 15% year. There is no salvage value.

e. Floppy discovered, on December 30th, that the inexperienced bookkeeper

recorded in the general journal and general ledger that day's $1,500 cash sales as a

debit to Accounts Receivable and a credit to Sales Revenue.

f. The year-end physical count for Merchandise Inventory reflected a value of

$51,500. Any difference in value will not be considered theft or loss.

g. Salaries for the last half of December, payable in January, amount to $5,500.

h. Floppy estimates that of the Accounts Receivable 5% will not be collectable.

Required:

a. Prepare in journal form, any required correcting entries

b. Prepare in journal form, all end-of-the period adjusting entries

c. Prepare a December adjusted trial balance

d. Prepare a classified balance sheet for the year ended December 31, 2014

e. Prepare in journal form, the closing entries for the year ended December 31,

2014

Explanation / Answer

Floppy Company’ December 31, 2014 trial balance is as follows: Floppy Corporatio