On December 31, 20X1, the Notes Receivable account at Eliassen Materials Corporation had a balance of $20,500, which represented a six-month, 12 percent note received from a customer on September 1. During the week ended June 7, 20X1, Breit Media received $49,000 from customers for subscriptions to its magazine Modern Business. On December 31, 20X1, an analysis of the Unearned Subscription Revenue account showed that 60 percent of the subscriptions were earned in 20X1. On October 1, 20X1, Namala Realty Company rented a commercial building to a new tenant and received $53,400 in advance to cover the rent for six months. Upon receipt, the $53,400 was recorded in the Unearned Rent account. On November 1, 20X1, the Mighty Bucks Hockey Club sold season tickets for 40 home games, receiving $6,600,000. Upon receipt, the $6,600,000 was recorded in the Unearned Season Ticket Income account. At December 31, 20X1, the Mighty Bucks Hockey Club had played 5 home games. For each of the above independent situations, indicate the adjusting entry that must be made on the December 31, 20X1, worksheet assuming no previous adjusting entries have been made during the year.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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  1. On December 31, 20X1, the Notes Receivable account at Eliassen Materials Corporation had a balance of $20,500, which represented a six-month, 12 percent note received from a customer on September 1.
  2. During the week ended June 7, 20X1, Breit Media received $49,000 from customers for subscriptions to its magazine Modern Business. On December 31, 20X1, an analysis of the Unearned Subscription Revenue account showed that 60 percent of the subscriptions were earned in 20X1.
  3. On October 1, 20X1, Namala Realty Company rented a commercial building to a new tenant and received $53,400 in advance to cover the rent for six months. Upon receipt, the $53,400 was recorded in the Unearned Rent account.
  4. On November 1, 20X1, the Mighty Bucks Hockey Club sold season tickets for 40 home games, receiving $6,600,000. Upon receipt, the $6,600,000 was recorded in the Unearned Season Ticket Income account. At December 31, 20X1, the Mighty Bucks Hockey Club had played 5 home games.

For each of the above independent situations, indicate the adjusting entry that must be made on the December 31, 20X1, worksheet assuming no previous adjusting entries have been made during the year.

 

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