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Three programmers at Feenix Computer Storage, Inc., write an operating systems c

ID: 2565550 • Letter: T

Question

Three programmers at Feenix Computer Storage, Inc., write an operating systems control manual for Hill-McGraw Publishing, Inc., for which Feenix receives royalties equal to 12% of net sales. Royalties are payable annually on February 1 for sales the previous year. The editor indicated to Feenix on December 31, 2016, that book sales subject to royalties for the year just ended are expected to be $300,000. Accordingly, Feenix accrued royalty revenue of $36,000 at December 31 and received royalties of $36,500 on February 1, 2017.

What adjustments, if any, should be made to retained earnings or to the 2016 financial statements? (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Three programmers at Feenix Computer Storage, Inc., write an operating systems control manual for Hill-McGraw Publishing, Inc., for which Feenix receives royalties equal to 12% of net sales. Royalties are payable annually on February 1 for sales the previous year. The editor indicated to Feenix on December 31, 2016, that book sales subject to royalties for the year just ended are expected to be $300,000. Accordingly, Feenix accrued royalty revenue of $36,000 at December 31 and received royalties of $36,500 on February 1, 2017.

Explanation / Answer

We found that there is an increase in revenue in February 2017. Therefore, the adjustment should be made in 2017 only. The following Journal entry will be passed in 2017: Accounts Title and Explanation Debit Credit Cash 500 Retained Earnings 500

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