A three-year fire insurance policy beginning on September 1, 2018, was erroneously debited to the Land account when the $720 premium was paid. During 2020 the company sold all its land, reducing the Land account to a zero balance. Using the amount recorded in the Land account, the company suffered a $400 loss on the sale.   Instructions: Prepare two correcting entries Assuming that the books have not been closed in 2020 Assuming that the books have been closed for 2020.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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A three-year fire insurance policy beginning on September 1, 2018, was erroneously debited to the Land account when the $720 premium was paid. During 2020 the company sold all its land, reducing the Land account to a zero balance. Using the amount recorded in the Land account, the company suffered a $400 loss on the sale.

 

Instructions: Prepare two correcting entries

  1. Assuming that the books have not been closed in 2020

  2. Assuming that the books have been closed for 2020.

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