A company has a fiscal year-end of Dec. 31:  (1) On Oct. 1, $12,000 was paid for a one-year fire insurance policy; (2) On June 30 the company advanced its cheif financial officer $10,000; principle and interest at 6% on the note are due in on eyear (3) Equipment costing $60,000 was purchases at the beginning of the year for cash. Depreciation on the equipment is $12,000 per year. If the adjusting entries were not recorded, would net income be higher or lower and by how much?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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A company has a fiscal year-end of Dec. 31: 
(1) On Oct. 1, $12,000 was paid for a one-year fire insurance policy;
(2) On June 30 the company advanced its cheif financial officer $10,000; principle and interest at 6% on the note are due in on eyear
(3) Equipment costing $60,000 was purchases at the beginning of the year for cash. Depreciation on the equipment is $12,000 per year.

If the adjusting entries were not recorded, would net income be higher or lower and by how much?

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