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Lakeview Company completed the following two transactions. The annual accounting

ID: 2456871 • Letter: L

Question

Lakeview Company completed the following two transactions. The annual accounting period ends December 31

On December 31, calculated the payroll, which indicates gross earnings for wages ($72,000), payroll deductions for income tax ($7,200), payroll deductions for FICA ($5,400), payroll deductions for American Cancer Society ($2,700), employer contributions for FICA (matching), and state and federal unemployment taxes ($540). Employees were paid in cash, but payments for the corresponding payroll deductions have not yet been made and employer taxes have not yet been recorded.

Collected rent revenue of $5,850 on December 10 for office space that Lakeview rented to another business. The rent collected was for 30 days from December 11 to January 10 and was credited in full to Unearned Rent Revenue.

Complete the required journal entries for the above transactions as shown below:

1. Record the wages expense, including payroll deductions.

2. Record the payroll tax expense.

3. Record the collection of 30 days’ rent in advance amounting to $5,850.

4. Record the adjusting entry relating to rent.

5. Show how any liabilites related to these items shuld be reported on the company's balance sheet at Dec. 31

Lakeview Company completed the following two transactions. The annual accounting period ends December 31

Explanation / Answer

Journal:

Date Account Name Debit Credit 1. Salaries expense 72000         FICA Tax Payable 5400         Federal Income tax withholdings payable 7200         Donation American Cancer Society payable 2700         Net Payroll Payable 56700 2. FICA Expense 5400 State and federal unemployment taxes 540          FICA Tax Payable 5940          State and federal unemployment taxes Payable 3. Cash 5850          Unearned Rent Revenue 5850 4. Unearned Rent Revenue 3900           Rent Income 5850/30 * 20 3900