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Jan 02 Cash 40,000 Common stock 2,000 Additional paid-in capital 38,000 Jan 09 A

ID: 2479207 • Letter: J

Question

Jan 02

Cash

40,000

Common stock

2,000

Additional paid-in capital

38,000

Jan 09

Accounts receivable

14,300

Service revenue

14,300

Jan 10

Supplies

4,900

Accounts payable

4,900

Jan 12

Treasury stock

18,000

Cash

18,000

Jan 15

Accounts payable

16,500

Cash

16,500

Jan 21

Cash

49,100

Service revenue

49,100

Jan 22

Cash

16,600

Accounts receivable

16,600

Jan 29

Dividends

3,300

Dividends payable

3,300

Jan 30

Cash

12,000

Treasury stock

10,800

Additional paid-in capital

1,200

Jan 31

Salaries expense

42,000

Cash

42,000

Jan 31

Utilities expense

6,200

Accounts payable

6,200

Jan 31

Supplies expense

7,300

Supplies

7,300

Jan 31

Depreciation expense

1,500

Accumulated depreciation

1,500

Jan 31

Income tax expense

2,000

Income tax payable

2,000

Jan 31

No Transaction Recorded

Jan 31

No Transaction Recorded

I have gotten all of the information except for (below)

Record the entry to close the revenue accounts

Record the entry to close the expense accounts

Record the entry to close the dividend accounts

Jan 02

Cash

40,000

Common stock

2,000

Additional paid-in capital

38,000

Jan 09

Accounts receivable

14,300

Service revenue

14,300

Jan 10

Supplies

4,900

Accounts payable

4,900

Jan 12

Treasury stock

18,000

Cash

18,000

Jan 15

Accounts payable

16,500

Cash

16,500

Jan 21

Cash

49,100

Service revenue

49,100

Jan 22

Cash

16,600

Accounts receivable

16,600

Jan 29

Dividends

3,300

Dividends payable

3,300

Jan 30

Cash

12,000

Treasury stock

10,800

Additional paid-in capital

1,200

Jan 31

Salaries expense

42,000

Cash

42,000

Jan 31

Utilities expense

6,200

Accounts payable

6,200

Jan 31

Supplies expense

7,300

Supplies

7,300

Jan 31

Depreciation expense

1,500

Accumulated depreciation

1,500

Jan 31

Income tax expense

2,000

Income tax payable

2,000

Jan 31

No Transaction Recorded

Jan 31

No Transaction Recorded

Explanation / Answer

Total revenue = 14300+49100= 63400

Date Account title Debit credit 1 Service revenue 63400 Income summary 63400 [To close revenue account ] 2 Income summary 59000 Salaries expense 42000 Utilities expense 6200 supplies expense 7300 Depreciation expense 1500 Income tax expense 2000 [to close expense account ] 3 Income summary 4400 Retained earning 4400 [to close income summary ] 4 Retained earning 3300 Dividend 3300 [to close dividend ]
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