The Jamesway Corporation had the following situations on December 2021.   Employee salaries for the month of December totaling $16,000 will be paid on January 7, 2022. On August 31, 2021, Jamesway borrowed $60,000 from a local bank. A note was signed with principal and 8% interest to be paid on August 31, 2022.   If none of the adjusting journal entries were recorded, would assets, liabilities, and shareholders’ equity on the 12/31/2021 balance sheet be higher or lower and by how much?  This is the question I am stuck on. Does the employees salaries not factor in the December 2021 figures because the employees are paid on January 2022? How do I figure the amounts of  liability and equity affected for number two, the note with 8% interest?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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The Jamesway Corporation had the following situations on December 2021.

 

  1. Employee salaries for the month of December totaling $16,000 will be paid on January 7, 2022.
  2. On August 31, 2021, Jamesway borrowed $60,000 from a local bank. A note was signed with principal and 8% interest to be paid on August 31, 2022.

 

If none of the adjusting journal entries were recorded, would assets, liabilities, and shareholders’ equity on the 12/31/2021 balance sheet be higher or lower and by how much? 

This is the question I am stuck on. Does the employees salaries not factor in the December 2021 figures because the employees are paid on January 2022? How do I figure the amounts of  liability and equity affected for number two, the note with 8% interest? 

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