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For each transaction, describe what occurred and how it affected the accounting

ID: 2525217 • Letter: F

Question

For each transaction, describe what occurred and how it affected the accounting equation. Ryan Hope, controller of Hope Inc., provides you with the following information concerning Hope during 2017. (Hope Inc. began operations on January 1, 2017.)

1. Issued 1,000 shares of common stock at $95 per share.

2. Paid $2,600 for each of 12 months to rent office and warehouse space for 2017. The rent was paid on the last day of each month.

3. Made total sales for services of $190,000: $65,000 for cash and $125,000 on account.

4. Purchased land for $32,000.

5. Borrowed $75,000 on December 31. The note payable matures in two years.

6. Salaries and wages totaling $80,000 were paid during the year.

7. Miscellaneous expenses totaling $40,000 were paid during the year.

8. $56,000 was received from customers as payment on account.

9. Declared and paid a dividend of $26,000.

REQUIRED: a. Prepare journal entries for these transactions. b. Establish T-accounts for each account, and post the journal entries to these T-accounts. c. Prepare an income statement for 2017.

Explanation / Answer

T accounts of Each Account:

3.

4.

5.

6.

7.

8.

9.

9.

10.

Income Statement:

1. Issued 1,000 shares of common stock at $95 per share. Bank A/c -----------Dr 95000        To Share Capital A/c 95000 2. Paid $2,600 for each of 12 months to rent office and warehouse space for 2017. The rent was paid on the last day of each month. Office rent and warehouse space A/c -----------Dr 2600        To Bank A/c 2600 (Entry to Passed on Every last day of Each Month) 3. Made total sales for services of $190,000: $65,000 for cash and $125,000 on account. Receivables A/c -----------Dr 65000 Cash A/c -----------Dr 125000        To Sales 190000 4. Purchased land for $32,000. Land A/c -----------Dr 32000        To Bank A/c 32000 5. Borrowed $75,000 on December 31. The note payable matures in two years. Bank A/c -----------Dr 75000        To Browwing A/c 75000 6. Salaries and wages totaling $80,000 were paid during the year. Salaries and Wages A/c -----------Dr 80000        To Bank A/c 80000 7. Miscellaneous expenses totaling $40,000 were paid during the year. Miscellaneous Expenses A/c -----------Dr 40000        To Bank A/c 40000 8. $56,000 was received from customers as payment on account. Bank A/c -----------Dr 56000        To Receivable A/c 56000 9. Declared and paid a dividend of $26,000. a. Dividend A/c -----------Dr 26000        To Shareholder A/c 26000 b. Shareholder A/c -----------Dr 26000        To Bank A/c 26000