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value 25.00 points PB10-1 Determining Financial Effects of Transactions Affectin

ID: 2532567 • Letter: V

Question

value 25.00 points PB10-1 Determining Financial Effects of Transactions Affecting Current Liabilities wit Tiger Company completed the following transactions. The annual accounting period ends December 31 Jan. 3 Purchased merchandise on account at a cost of $36,000. (Assume a perpetual inventory Jan. 27 Apr. 1 system.) Paid for the January 3 purchase. Received $92,000 from Atlantic Bank after signing a 12-month, 7.5 percent promissory note. June 13 Purchased merchandise on account at a cost of $10,400 July 25 Paid for the June 13 purchase. Aug. 1 Rented out a small offce in a building owned py Tiger Company and collected eight months' rent in advance amounting to $10,400. (Use an account called Unearned Rent Revenue.) Determined wages of $24,000 were earned but not yet paid on December 31 (ignore payroll taxes). Dec. 31 Dec. 31 Adjusted the accounts at year-end, relating to interest. Dec. 31 Adjusted the accounts at year-end, relating to rent Required: 1. For each listed transaction and related adjusting entry, indicate the accounts, amounts, and effects on the accounting equation. (Do not round intermediate calculations. Enter any decreases to account balances with a minus sign. Enter your answers in transaction order provided in the problem statement.) Assets Liabiliti Date Jan. 3 Jan. 27 Apr. 1 June 13 July 25 Aug. 1 Dec. 31 Dec. 31 Dec. 31

Explanation / Answer

Date

Assets

=

Liabilities

+

Shareholders’ Equity

Inventories

Cash

Accounts payable

Notes payable

Unearned revenue

Interest payable

Wages payable

Rent revenue

Wages expense

Interest expense

Jan. 3

$36000

$36000

Jan. 27

- $36000

- $36000

April 1

$92000

$92000

June 13

$10400

$10400

July 25

- $10400

- $10400

Aug. 1

$10400

$10400

Dec. 31

$24000

- $24000

Dec. 31

$5175

- $5175

Dec. 31

- $6500

$6500

Working Note;

1. Interest on note payable is calculated as follow;

($92000 * 0.075 * 9 / 12) = $5175

2. Rent revenue will be calculated as follow;

($10400 * 5 / 8) = $6500

Date

Assets

=

Liabilities

+

Shareholders’ Equity

Inventories

Cash

Accounts payable

Notes payable

Unearned revenue

Interest payable

Wages payable

Rent revenue

Wages expense

Interest expense

Jan. 3

$36000

$36000

Jan. 27

- $36000

- $36000

April 1

$92000

$92000

June 13

$10400

$10400

July 25

- $10400

- $10400

Aug. 1

$10400

$10400

Dec. 31

$24000

- $24000

Dec. 31

$5175

- $5175

Dec. 31

- $6500

$6500