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The Complete Accounting Cycle Without a Work Sheet: Two Months (second month opt

ID: 2499994 • Letter: T

Question

The Complete Accounting Cycle Without a Work Sheet: Two Months (second month optional)

Ledger balances on June 30 (before adjusting entries) for Lutz Repair Service are as follows.

3. Provide a posting reference once the amounts are posted to the appropriate ledgers in next section of this problem.

One month's insurance has expired.

The remaining inventory of unused repair supplies is $676.

The estimated depreciation on repair equipment is $280.

GENERAL JOURNAL

2

2014 Jun. 30

  

   

  

                  

          

  

   

  

                  

          

To record one month's expired insurance

   

   

          

   

   

   

Jun. 30

  

   

  

                  

          

  

   

  

                  

          

To record supplies used during June

   

   

          

   

   

   

Jun. 30

  

   

  

                  

          

  

   

  

                  

          

To record depreciation for one month

   

   

          

   

   

   

Post the information to the following ledger accounts. If an amount box does not require an entry, leave it blank.


4. On your own paper, update the general ledger balances for the adjusting entries prepared above. From the accounts in the ledger, prepare an adjusted trial balance. (Note: Normally, a trial balance is prepared before adjustments but is omitted here to save time.) If an amount box does not require an entry, leave it blank.

Lutz Repair Service

Adjusted Trial Balance

June 30, 2014

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

   

  

  


5a. From the adjusted trial balance, prepare an income statement for June.

Lutz Repair Service

Income Statement

For the Month Ended June 30, 2014

Revenue

  

$  

Expenses

  

$  

  

  

  

  

  

  

  

  

  

  

  

$  


5b. From the adjusted trial balance, prepare a statement of owner's equity for June. If an amount is zero, enter "0".

Lutz Repair Service

Statement of Owner's Equity

For the Month Ended June 30, 2014

  

$  

  

  

  

  

Subtotal

$  

  

  

  

$  


5c. From the adjusted trial balance, prepare a balance sheet for June.

Lutz Repair Service

June 30, 2014

  

$  

  

  

  

  

  

$  

  

  

  

  

$  

  

$  

  

$  

  

  

  

  

  

$  

Account Balance Accounts Payable 15,372 Advertising Expense 240 B. Lutz, Capital 20,000 B. Lutz, Withdrawals 1,200 Cash 17,140 Prepaid Insurance 1,920 Repair Equipment 16,800 Repair Revenue 5,500 Repair Supplies 1,872 Store Rent Expense 1,700

Explanation / Answer

Answer no. 3

( Prepaid expense for one month = 1920/12 =160)

To record one month expired insurance

To record Supplies used during month

(To record depreciation for one month)

Answer No. 4

Supplies used during the month = 1872 - 676 =1196

Answer no. 5a

Answer no. 5b

Answer no. 5c

Account Title & Explanation Debit credit Insurance expense 160 Prepaid insurance 160
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