On January 13, 2018 Astra Ltd is preparing to close its financial statements for the year 2017. At that date is has calculated the following accruals for 2017: Electricity for December 2017 $2,000 Water for December $650 Audit fees for the year 2017 $5,500 On March 13 2018, it has paid the above expenses in full, however audit fees actually paid were $5,000 since the auditors decided to give a discount to the company. Required: Prepare the journal entries for 2017 and 2018 taking into account the above.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Accrued Expenses

On January 13, 2018 Astra Ltd is preparing to close its financial statements for the year 2017. At that date is has calculated the following accruals for 2017: Electricity for December 2017 $2,000

Water for December $650

Audit fees for the year 2017 $5,500

On March 13 2018, it has paid the above expenses in full, however audit fees actually paid were $5,000 since the auditors decided to give a discount to the company.

Required:

Prepare the journal entries for 2017 and 2018 taking into account the above.

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