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Clean Home Inc. completed the following during April 2016, its first month of op

ID: 2491167 • Letter: C

Question

Clean Home Inc. completed the following during April 2016, its first month of operation. Assume that company makes adjustments at the end of every month. Record these transactions in general journal.

April 1 Purchased office equipment in the amount of $40.000 by singning a one-year note with a stated interest rateof 6% per year. The interest and principal of the note will be paid on the maturity date( 4/1/2017)

April 2 Prepaid $3600 cash for four-month advertisement (from 4/1/2016 to 7/31/2016)

April 8 Provided home cleaning services of $15,600 on account.

April 13 Received $ 9,300 cash in advance for cleaning services to be performed in future.

April 17 Purchased $2,780 of cleaning supplies on account.

April 22 Collected $11,200 cash from accounts receivable.

April 30 Accrued unpaid April salaries of $7,600.

April 30 Counted supplies and determined that $ 420 of supplies (purchased on April 17) remains on hand at the end of April . Adjusted for supplies expense.

April 30 Adjusted for April advertising expense (see April 2).

April 30 Accrued April interest on the note (see April1).

Explanation / Answer

1- purchase debit      40000

   credit 6% one year note       40000

2- prepaid advertisement debit 3600

credit cash                                            3600

3- bills recivables   debit      15600

    credit home cleaning services    15600

4- cash   debit                   9300

   credit unearned cleaning service charges in advance    9300

5-cleaning supplies   debit    2780

credit bills payable                          2780

6-cash debit     11200

credit bills receivables       11200

7-salaries   debit   7600

   credit unpaid wages payable   7600

8-income summary debit 2360

credit supplies expense             2360

9-advertising expenses   debit 900

credit prepaid advettisement         900

10- interest on note debit    200

     credit accrued interest on notes   200

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