A three-year fire insurance policy was purchased on July 1, 2024, for $12,600. The company debited prepaid insurance for the entire amount at the time of payment. Depreciation on equipment totaled $12,500 for the year. Employee salaries of $17,000 for the month of December will be paid in early January 2025. On November 1, 2024, the company borrowed $210,000 from a bank. The note requires principal and interest at 12% to be paid on April 30, 2025. On December 1, 2024, the company received $6,300 in cash from another company that is renting office space in Fierro’s building. The payment, representing rent for December, January, and February was credited to deferred rent revenue at the time cash was received. Required: Prepare the necessary adjusting entries at December 31, 2024 for each of the above situations. Assume that no financial statements were prepared during the year and no adjusting entries were recorded.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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  1. A three-year fire insurance policy was purchased on July 1, 2024, for $12,600. The company debited prepaid insurance for the entire amount at the time of payment.
  2. Depreciation on equipment totaled $12,500 for the year.
  3. Employee salaries of $17,000 for the month of December will be paid in early January 2025.
  4. On November 1, 2024, the company borrowed $210,000 from a bank. The note requires principal and interest at 12% to be paid on April 30, 2025.
  5. On December 1, 2024, the company received $6,300 in cash from another company that is renting office space in Fierro’s building. The payment, representing rent for December, January, and February was credited to deferred rent revenue at the time cash was received.

Required:

Prepare the necessary adjusting entries at December 31, 2024 for each of the above situations. Assume that no financial statements were prepared during the year and no adjusting entries were recorded.

Expert Solution
Introduction

An adjusting entry is a change you make to your books to better match your revenue and spending with your financial statements. At the conclusion of the accounting period, adjusting entries are made. This might happen towards the conclusion of the month or the year.

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