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22 Introductory Financial Accounting
b)
c)
d)
e)
Required:
i)
ii)
iv)
Adjustment data:
v)
Cash
Berber supplies
Prepaid insurance
Barber equipment
Accumulated depreciation
Accounts payable
Promissory notes payable
Vinyozi Shop
Trial Balance, June 30, 20X1
AH. Mosele, Capital
AH. Mosele, Drawings
Revenues
Wages expense
Rent expense
Electricity expense
Miscellaneous expense
Total
Deba
aks
11,500
20,000
15.250
438,700
250,000
231.250
22,200
50,000
250,000
720.000
155,000
90.000
61.000
12,000
1,373,450 1.273,450
Inventory of barber supplies at June 30, shs. 8,300
Insurance premium expired during the year, shs. 11,000
Depreciation on equipment during the year, shs. 22,800
Wages accrued but not paid at June 30, shs. 5,000
Interest expense accrued but not paid at June 30, shs. 6,000
Record the trial balance on an eight column worksheet
Complete the worksheet.
Prepare an income statement and a balance sheet.
Based on the adjustment data in the worksheet journalize the adjusting entries.
Based on the data in the work sheet journalize the closing entries.
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Sagot :

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