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Exercise 3-5 Verne Cova Company has the following balances in selected accounts

ID: 2559152 • Letter: E

Question

Exercise 3-5 Verne Cova Company has the following balances in selected accounts on December 31, 2015 Accounts Receivable Accumulated Depreciation-Equipment Equipment Interest Payable $ 0 7,168 10,717 Prepaid Insurance Salaries and Wages Payable Supplies 2,280 2,681 40,218 All the accounts have normal balances. The information below has been gathered at December 31, 2015 1. Verne Cova Company borrowed $9,875 by signing a 12%, one-year note on September 1, 2015 2. A count of supplies on December 31, 2015, indicates that supplies of $824 are on hand. 3. Depreciation on the equipment for 2015 is $1,142 4. Verne Cova Company paid $2,280 for 12 months of insurance coverage on June 1, 2015 5. On December 1, 2015, Verne Cova collected $31,200 for consulting services to be performed from December 1, 2015, through March 31, 2016. 6. Verne Cova performed consulting services for a client in December 2015. The client will be billed $4,241 7. Verne Cova Company pays its employees total salaries of $5,700 every Monday for the preceding 5-day week (Monday through Friday). On Monday, December 29, employees were paid for the week ending December 26. All employees worked the last 3 days of 2015. Prepare adjusting entries for the seven items described above. (Credit account titles are automatically indented when the amount is entered. Do not indent manually) No. Account Tiles and Credit

Explanation / Answer

Solution:

Adjusting Entries

Transaction

Date

General Journal

Debit

Credit

1)

Dec.31, 2015

Interest Expense (9875*12%*4/12)

$395

Interest Payable

$395

2)

Dec.31, 2015

Supplies Expense (2681 - 824)

$1,857

Supplies

$1,857

3)

Dec.31, 2015

Depreciation Expense

$1,142

Accumulated Depreciation - Equipment

$1,142

4)

Dec.31, 2015

Insurance Expense (2280*7/12)

$1,330

Prepaid Insurance

$1,330

5)

Dec.31, 2015

Unearned Service Revenue

$7,800

Service Revenue (31200*1/4)

$7,800

6)

Dec.31, 2015

Accounts Receivable

$4,241

Service Revenue

$4,241

7)

Dec.31, 2015

Salaries and Wages Expense (5700*3/5)

$3,420

   Salaries and Wages Payable

$3,420

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Transaction

Date

General Journal

Debit

Credit

1)

Dec.31, 2015

Interest Expense (9875*12%*4/12)

$395

Interest Payable

$395

2)

Dec.31, 2015

Supplies Expense (2681 - 824)

$1,857

Supplies

$1,857

3)

Dec.31, 2015

Depreciation Expense

$1,142

Accumulated Depreciation - Equipment

$1,142

4)

Dec.31, 2015

Insurance Expense (2280*7/12)

$1,330

Prepaid Insurance

$1,330

5)

Dec.31, 2015

Unearned Service Revenue

$7,800

Service Revenue (31200*1/4)

$7,800

6)

Dec.31, 2015

Accounts Receivable

$4,241

Service Revenue

$4,241

7)

Dec.31, 2015

Salaries and Wages Expense (5700*3/5)

$3,420

   Salaries and Wages Payable

$3,420