Euphoria Company had a balance of P820,000 in the professional fees expense account on  December 31, 2020, before considering year-end adjustments relating to the following: ➢ Consultants were hired for a special project at a total fee not to exceed P650,000. The  entity had recorded P550,000 of these fees based on building for work performed in 2020. ➢ The attorney’s letter requested by the auditor dated Jan. 31, 2021, indicated that legal  fees of P60,000 were billed on Jan. 15, 2021 for worked performed in Nov. 2020, and the  unbilled fees for Dec. 31, 2020 were P70,000. What amount should be reported as professional fees expense for the year ended  December 31, 2020?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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 Euphoria Company had a balance of P820,000 in the professional fees expense account on 
December 31, 2020, before considering year-end adjustments relating to the following:
➢ Consultants were hired for a special project at a total fee not to exceed P650,000. The 
entity had recorded P550,000 of these fees based on building for work performed in 2020.
➢ The attorney’s letter requested by the auditor dated Jan. 31, 2021, indicated that legal 
fees of P60,000 were billed on Jan. 15, 2021 for worked performed in Nov. 2020, and the 
unbilled fees for Dec. 31, 2020 were P70,000.
What amount should be reported as professional fees expense for the year ended 
December 31, 2020?

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