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Flint Hills, Inc. has prepared a year-end 2016 trial balance. Certain accounts i

ID: 2542002 • Letter: F

Question

Flint Hills, Inc. has prepared a year-end 2016 trial balance. Certain accounts in the trial balance do not reflect all activities that have occurred.

  

The Supplies account shows a balance of $700, but a count of supplies reveals only $290 on hand.

Flint Hills initially records the payments of all insurance premiums as expenses. The trial balance shows a balance of $500 in Insurance expense. A review of insurance policies reveals that $165 of insurance is unexpired.

Flint Hills employees work Monday through Friday, and salaries of $3,200 per week are paid each Friday. Flint Hills' year-end falls on Tuesday.

On December 31, 2016, Flint Hills received a utility bill for December electricity usage of $270 that will be paid in early January.

  

Prepare adjusting journal entries, as needed, for the following items. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Flint Hills, Inc. has prepared a year-end 2016 trial balance. Certain accounts in the trial balance do not reflect all activities that have occurred.

Explanation / Answer

Answer:

Event

Description

Debit $

Credit $

(A)

Supply expanses

410

Supply (700-290)

410

(to record the supply expanses)

(B)

prepaid insurance

165

Insurance Expanses

165

(to record the pre paid insurance)

C)

salary Expanses (32000/5)*2

1280

salary Payable

1280

(to record the salary expanses)

D)

Utility Expanses

270

Utility Payable

270

(to record the Utility expanses)

Event

Description

Debit $

Credit $

(A)

Supply expanses

410

Supply (700-290)

410

(to record the supply expanses)

(B)

prepaid insurance

165

Insurance Expanses

165

(to record the pre paid insurance)

C)

salary Expanses (32000/5)*2

1280

salary Payable

1280

(to record the salary expanses)

D)

Utility Expanses

270

Utility Payable

270

(to record the Utility expanses)