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Here\'s question 1-3 that it was missing: 1. Amounts due from customers totaled

ID: 2572096 • Letter: H

Question

Here's question 1-3 that it was missing:

1. Amounts due from customers totaled $175,000 at 12/31/2016.

2. In analyzing amounts due from customers at 12/31/2016, Simmons discovers that Coughlan’s has a $6,000 receivable more than 9 months overdue from Jim’s Retail Store. Simmons discovers that Jim’s filed for bankruptcy on 12/02/2016 and determines that it is highly unlikely that Coughlan’s will recover any of the $6,000 and that the amount should be written off.

3. A further analysis and aging of accounts receivable at 12/31/2016 shows approximately $18,000 of potential uncollectible accounts other than the Jim’s Retail Store account.

unaajustea triai baiance December 31, 2016 Dr. Cr. $125,600 300,000 116,200 Cash Investments Accounts receivable, 12/31/15 Allowance for doubtful accounts, 12/31/15 Inventory, 12/31/15 Furniture and Fixtures Accumulated depreciation, Furniture & Fixtures 12/31/15 Accounts payable, 12/31/15 Capital stock, $10 par value Retained earnings, 12/31/15 Sales Notes payable 4%, due 3/31/17 $20,000 62,000 118,200 32,400 42,000 50,000 242,000 1,549,100 200,000 906,600 80,000 262,000 45,000 Purchases Fencing expense Salaries expense Income tax expense Interest expense Insurance expense 6,000 Rent expense Utilities expense Freight in Freight out Travel expense 34,100 34,200 12,600 15,000 17,000 3,000 TOTALS $2,141,500 $2,141,500

Explanation / Answer

EXTENDED TRIAL BALANCE

ADJUSTMENTS

INCOME STATEMENT

BALANCE SHEET

DEBIT

CREDIT

DEBIT

CREDIT

DEBIT

CREDIT

DEBIT

CREDIT

CASH

125,600

125600

INVESTMENTS

300,000

300000

ACC REC

116,200

58800

24000

151000

ALLOWANCE FOR B/D

20,000

20000

INVENRTORY

62.000

62000

62000

FURN & FITT

118200

25000

93200

ACC DEP FUR FITT

32400

16000

6900

6900

23300

ACC PAY

42000

906600

918600

54000

CAPITAL STOCK

50000

50000

RETAINED EARN

242000

242000

135330

SALES

1549100

6000

58800

1601900

NOTES PAY

200000

200000

PURCHASES

906600

906600

918600

FENCING EXP

80000

80000

SALARIES

262000

5000

267000

TAX EXP

45000

27870

27870

72800

27870

INTEREST

6000

8000

8000

8000

14000

INSURANCE

34100

25400

25400

8700

RENT

34200

34200

UTILITIES

12600

12600

FREIGHT IN

15000

15000

FRIEGHT OUT

17000

17000

TRAVEL EXP

13000

13000

Bad debts

24000

24000

Closing inv

52000

52000

52000

Closing inv

52000

DISPOSAL FURNITURE

25000

16000

6000

7000

FENCE DEP

2000

2000

ACC DEP FENCE

2000

2000

INSURANCE

40000

40000

INSURANCE LIABILITY

40000

40000

SALARY ACCRUAL

5000

5000

PROFIT FOR YEAR ( AFTER TAX)

135330

810500

813500

EXTENDED TRIAL BALANCE

ADJUSTMENTS

INCOME STATEMENT

BALANCE SHEET

DEBIT

CREDIT

DEBIT

CREDIT

DEBIT

CREDIT

DEBIT

CREDIT

CASH

125,600

125600

INVESTMENTS

300,000

300000

ACC REC

116,200

58800

24000

151000

ALLOWANCE FOR B/D

20,000

20000

INVENRTORY

62.000

62000

62000

FURN & FITT

118200

25000

93200

ACC DEP FUR FITT

32400

16000

6900

6900

23300

ACC PAY

42000

906600

918600

54000

CAPITAL STOCK

50000

50000

RETAINED EARN

242000

242000

135330

SALES

1549100

6000

58800

1601900

NOTES PAY

200000

200000

PURCHASES

906600

906600

918600

FENCING EXP

80000

80000

SALARIES

262000

5000

267000

TAX EXP

45000

27870

27870

72800

27870

INTEREST

6000

8000

8000

8000

14000

INSURANCE

34100

25400

25400

8700

RENT

34200

34200

UTILITIES

12600

12600

FREIGHT IN

15000

15000

FRIEGHT OUT

17000

17000

TRAVEL EXP

13000

13000

Bad debts

24000

24000

Closing inv

52000

52000

52000

Closing inv

52000

DISPOSAL FURNITURE

25000

16000

6000

7000

FENCE DEP

2000

2000

ACC DEP FENCE

2000

2000

INSURANCE

40000

40000

INSURANCE LIABILITY

40000

40000

SALARY ACCRUAL

5000

5000

PROFIT FOR YEAR ( AFTER TAX)

135330

810500

813500

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