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Ryan\'s Repair Services Balance Sheet Dec 10, 2016 Ph1450 Electrical Supplies 31

ID: 2560864 • Letter: R

Question

Ryan's Repair Services Balance Sheet Dec 10, 2016 Ph1450 Electrical Supplies 310 Delivery Van4200 Ph5960 Accounts Payable Ph260 CC Finance, Inc. 3200 Ryan, Capital 2500 Ph5960 Cash 2 Listed below are the ledger accounts of Nina's TV Rental Enterprise with balances as at Sept 30, 017. Prepare an income statement for the quarter ended September 30, 2017 and a balance sheet as of this date Television sets-Ph20000; Cash-Ph9000; Accounts payable-Ph600: Accounts Receivable Ph500; Delivery van-Phe00, Revenue from Rentals-m10000; Nina dela Cuesta, Capital Deprcation Expense, TV sets-Ph,1000, Accumulated Depreciation, TV Sets-Ph.2000 Depreciation Expense, Delivery Van-Ph400, Accumulated Depreciation, Delivery Van-Ph3000,

Explanation / Answer

2.

Income statement: This is the statement of all revenues and all recurring expenses in order to get net income.

Income statement

For the ending quarter 30/09/2017

Heads

Amount $

Amount $

Revenue

10,000

Total revenues

10,000

Expenses:

Depreciation expense – TV

1,000

Depreciation expense – Van

400

Total expenses

1,400

Net income

8,600

Balance sheet: This is picture of financial position of an enterprise till date.

Balance sheet

As at 30/09/2017

Assets

$

$

Liabilities and capital

$

$

Fixed assets:

Capital (Note 1)

32,000

Television

20,000

Accumulated dep.

(2,000)

Accounts payable

500

Television (Net)

18,000

Delivery van

8,000

Accumulated dep.

(3,000)

Delivery van (Net)

5,000

Total fixed assets

23,000

Current assets:

Accounts receivable

500

Cash

9,000

Total current assets

9,500

Total assets

32,500

Total liabilities & capital

32,500

Note 1: Capital includes net income (8,600) and owner’s investment. This would appear as a balancing figure as below:

Capital = Total assets – Accounts payable

             = 32,500 – 500

             = 32,000

Heads

Amount $

Amount $

Revenue

10,000

Total revenues

10,000

Expenses:

Depreciation expense – TV

1,000

Depreciation expense – Van

400

Total expenses

1,400

Net income

8,600