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The accounts in the ledger of Hickory Furniture Company as of December 31, 2016,

ID: 2488236 • Letter: T

Question

The accounts in the ledger of Hickory Furniture Company as of December 31, 2016, are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted. Accounts Payable $ 42,770 Notes Payable $ 50,000 Accounts Receivable 116,900 Prepaid Insurance 21,600 Cash ? Rent Expense 48,000 Elaine Wells, Capital 75,000 Supplies 4,275 Elaine Wells, Drawing 24,000 Supplies Expense 6,255 Fees Earned 745,230 Unearned Rent 12,000 Insurance Expense 3,600 Utilities Expense 26,850 Land 50,000 Wages Expense 580,700 Miscellaneous Expense 9,500

The accounts in the ledger of Hickory Furniture Company as of December 31, 2016, are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted.

Prepare an unadjusted trial balance, listing the accounts in their normal order and inserting the missing figure for cash.

X

Unadjusted Trial Balance

Prepare an unadjusted trial balance, listing the accounts in their normal order and inserting the missing figure for cash.

Hickory Furniture Company

UNADJUSTED TRIAL BALANCE

December 31, 2016

1

Cash

2

Accounts Receivable

3

Supplies

4

Prepaid insurance

5

Land

6

Accounts Payable

7

Unearned Rent

8

Notes Payable

9

Elaine Wells, Capital

10

Elaine Wells, Drawing

11

Fees Earned

12

Wages Expense

13

Rent Expense

14

Utilities Expense

15

Supplies Expense

16

Insurance Expense

17

Miscellaneous Expense

18

Totals

Accounts Payable $ 42,770 Notes Payable $ 50,000 Accounts Receivable 116,900 Prepaid Insurance 21,600 Cash ? Rent Expense 48,000 Elaine Wells, Capital 75,000 Supplies 4,275 Elaine Wells, Drawing 24,000 Supplies Expense 6,255 Fees Earned 745,230 Unearned Rent 12,000 Insurance Expense 3,600 Utilities Expense 26,850 Land 50,000 Wages Expense 580,700 Miscellaneous Expense 9,500

Explanation / Answer

Unadjusted Trial balance Accounts Title Dr Cr 1 Cash 33,320 2 Accounts Receivable 116,900 3 Supplies 4,275 4 Prepaid Insurance 21,600 5 Land 50,000 6 Accounts Payable 42,770 7 Unearned Rent 12,000 8 Notes Payable $50,000 9 Elaine Wells, Capital 75,000 10 Elaine Wells, Drawing 24,000 11 Fees Earned 745,230 12 Wages Expense 580,700 13 Rent Expense 48,000 14 Utilities Expense 26,850 15 Supplies Expense 6,255 16 Insurance Expense 3,600 17 Miscellaneous Expense 9,500 18 Total 925,000 925,000 Note Balance before cash 891,680 925,000 Cash (925000-891680) 33,320

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