Cornerstones of Financial Accounting
4th Edition
ISBN: 9781337690881
Author: Jay Rich, Jeff Jones
Publisher: Cengage Learning
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Textbook Question
Chapter 2, Problem 62APSA
Problem 2-62B Comprehensive Problem
Mulberry Services sells electronic data processing services to firms too Email to own their own computing equipment. Mulberry had the following amounts and amount balances as of January 1, 2019:
During 2019, the following transactions occurred (the events described below are aggregations of many individual events):
- During 2019, Mulberry sold $690,000 of computing services, all on credit.
- Mulberry collected $570,000 from the credit sales in Transaction a and an additional $129,000 from the accounts receivable outstanding at the beginning of the year.
- Mulberry paid the interest payable of $8,000.
- A Wages of $379,000 were paid in cash.
- Repairs and maintenance of $9,000 were incurred and paid.
- The prepaid rent at the beginning of the year was used in 2019. In addition, $28,000 of computer rental costs were incurred and paid. There is no prepaid rent or rent payable at year-end.
- Mulberry purchased computer paper for $13,000 cash in late December. None of the paper was used by year-end.
- Advertising expense of $26,000 was incurred and paid.
- Income tax of $10,300 was incurred and paid in 2019.
- Interest of $5,000 was paid on the long-term loan.
(Continued)
Required:
- Establish a T-account for the accounts listed above and enter the beginning balances. Use a chart of accounts to order the T-accounts.
- Analyze each transaction; Journalize as appropriate. (Note: Ignore the date because these events are aggregations of individual events.)
Post your journal entries to the T-accounts. Add additional T-accounts when needed.- Use the ending balances in the T-accounts to prepare a
trial balance .
Expert Solution
To determine
T-Accounts:
T-accounts as its name derived from shape of the account, is representation of business transaction in their respective account. It helps in organizing and analyzing the transaction according to their similar nature of account.
Requirement 1
Prepare:
Prepare ledger accounts and enter the beginning balances.
Answer to Problem 62APSA
Cash
| Bal. $16,300 | |
Accounts Receivable
| Bal. $384,000 | |
Accounts Payable
| Bal. $11,900 | |
Interest Payable
| Bal. $11,200 | |
Rent Payable
| Bal. $10,000 | |
Insurance Payable
| Bal. $1,000 | |
Notes Payable
| Bal. $100,000 | |
Common Stock
| Bal. $165,000 | |
Retained Earnings
| Bal. $101,200 | |
Explanation of Solution
| Nature | Accounts Name | Normal Balance | Debit | Credit |
| Asset | Cash | Debit | Increase | Decrease |
| Accounts Receivable | Debit | Increase | Decrease | |
| Liabilities | Accounts Payable | Credit | Decrease | Increase |
| Interest Payable | Credit | Decrease | Increase | |
| Rent Payable | Credit | Decrease | Increase | |
| Insurance Payable | Credit | Decrease | Increase | |
| Notes Payable | Credit | Decrease | Increase | |
| Equity | Common Stock | Credit | Decrease | Increase |
| Retained Earnings | Credit | Decrease | Increase |
Expert Solution
To determine
Journal Entries:
Journal entries are medium of recording business transactions. A business enterprise must record all the business transaction to evaluate net income or loss and analyze the financial performance of a company during a specified accounting period.
Requirement 2
To Prepare:
Prepare journal entries for the transaction during 2019.
Answer to Problem 62APSA
| Events | Accounts and Explanation | Debit | Credit |
| a. | Accounts Receivable | $994,000 | |
| Service Revenue | $994,000 | ||
| b. | Cash | 384,000 | |
| Accounts Receivable | 384,000 | ||
| c. | Cash | 983,000 | |
| Accounts Receivable | 983,000 | ||
| d. | Rent Payable | 10,000 | |
| Rent Expense | 48,000 | ||
| Cash | 58,000 | ||
| e. | Insurance Payable | 1,000 | |
| Insurance Expense | 4,000 | ||
| Cash | 5,000 | ||
| f. | Utilities Expense | 56,000 | |
| Cash | 56,000 | ||
| g. | Salaries Expense | 702,000 | |
| Cash | 702,000 | ||
| h. | Interest Payable | 11,200 | |
| Interest Expense | 11,000 | ||
| Cash | 22,200 | ||
| i. | Income Tax Expense | 19,700 | |
| Cash | 19,700 |
Explanation of Solution
| Accounting Equation | |||||
| Asset = Liabilities +Stockholders’ Equity | |||||
| a. | Increase (Accounts Receivable) | Increase (Service revenue) | |||
| b. | Increase (Cash) | ||||
| Decrease (Accounts Receivable) | |||||
| c. | Increase (Cash) | ||||
| Decrease (Accounts Receivable) | |||||
| d. | Decrease (Cash) | Decrease (Rent Payable) | Decrease (Rent Expense) | ||
| e. | Decrease (Cash) | Decrease (Insurance Payable) | Decrease (Insurance Expense) | ||
| f. | Decrease (Cash) | Decrease (Utilities Expense) | |||
| g. | Decrease (Cash) | Decrease (Salaries Expense) | |||
| h. | Decrease (Cash) | Decrease (Interest Payable) | Decrease (Interest Expense) | ||
| i. | Decrease (Cash) | Decrease (Income Tax Expense) | |||
Expert Solution
To determine
Introduction:
T-accounts as its name derived from shape of the account, is representation of business transaction in their respective account. It helps in organizing and analyzing the transaction according to their similar nature of account.
Requirement 3
Prepare:
Posting the journal entries to T-accounts.
Answer to Problem 62APSA
| Accounts | Balance |
| Cash | $520,400 |
| Accounts Receivable | 11,000 |
| Accounts Payable | 11,900 |
| Interest Payable | 0 |
| Rent Payable | 0 |
| Insurance Payable | 0 |
| Notes Payable | 100,000 |
| Common Stock | 165,000 |
| Retained Earnings | 101,200 |
| Service Revenue | 994,000 |
| Rent Expense | 48,000 |
| Insurance Expense | 4,000 |
| Utilities Expense | 56,000 |
| Salaries Expense | 702,000 |
| Interest Expense | 11,000 |
| Income Tax Expense | 19,700 |
Explanation of Solution
Cash
| Bal. $16,300 (b) 384,000 (c) 983,000 | (d) $58,000 (e) 5,000 (f) 56,000 (g) 702,000 (h) 22,200 (i) 19,700 |
| Bal. 520,400 |
Accounts Receivable
| Bal. $384,000 (a) 994,000 | (b) $384,000 (c) 983,000 |
| Bal. 11,000 |
Accounts Payable
| Bal. $11,900 | |
| Bal. 11,900 |
Interest Payable
| (h) 11,200 | Bal. $11,200 |
| Bal. 0 |
Rent Payable
| (d) 10,000 | Bal. $10,000 |
| Bal. 0 |
Insurance Payable
| (e)1,000 | Bal. $1,000 |
| Bal. 0 |
Notes Payable
| Bal. $100,000 | |
| Bal. 100,000 |
Common Stock
| Bal. $165,000 | |
| Bal. 165,000 |
Retained Earnings
| Bal. $101,200 | |
| Bal. 101,200 |
Service Revenue
| Bal. $0 (a) 994,000 | |
| Bal. 994,000 |
Rent Expense
| Bal. $0 (d) 48,000 | |
| Bal. 48,000 |
Insurance Expense
| Bal. $0 (e)4,000 | |
| Bal. 4,000 |
Utilities Expense
| Bal. $0 (f) 56,000 | |
| Bal. 56,000 |
Salaries Expense
| Bal. $0 (g) 702,000 | |
| Bal. 702,000 |
Interest Expense
| Bal. $0 (h)11,000 | |
| Bal. 11,000 |
Income Taxes Expense
| Bal. $0 (i) 19,700 | |
| Bal. 19,700 |
Expert Solution
To determine
Trial Balance:
A financial statement which integrates all the balance of ledger accounts is termed as a trial balance. The total balance of debit and credit in trial balance should be equal at end of an accounting period.
Requirement 4
Prepare:
Prepare the trial balance as of December 31, 2019.
Answer to Problem 62APSA
The total balance of the trial balance for the year ending December 31, 2019 is $1,372,100.
Explanation of Solution
| Western Sound StudiosTrial Balance December 31, 2019 | |||
| Accounts | Debit | Credit | |
| Cash | $520,400 | ||
| Accounts Receivable | 11,000 | ||
| Accounts Payable | $11,900 | ||
| Notes Payable | 100,000 | ||
| Common Stock | 165,000 | ||
| Retained Earnings | 101,200 | ||
| Service Revenue | 994,000 | ||
| Rent Expense | 48,000 | ||
| Insurance Expense | 4,000 | ||
| Utilities Expense | 56,000 | ||
| Salaries Expense | 702,000 | ||
| Interest Expense | 11,000 | ||
| Income Tax Expense | 19,700 | ||
| Total | $1,372,100 | $1,372,100 | |
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Chapter 2 Solutions
Cornerstones of Financial Accounting
Ch. 2 - What is the conceptual framework of accounting?Ch. 2 - Prob. 2DQCh. 2 - Prob. 3DQCh. 2 - Prob. 4DQCh. 2 - Describe the constraint on providing useful...Ch. 2 - Prob. 6DQCh. 2 - Prob. 7DQCh. 2 - Prob. 8DQCh. 2 - Of all the events that occur each day, how would...Ch. 2 - Prob. 10DQ
Ch. 2 - Prob. 11DQCh. 2 - In analyzing a transaction, can a transaction only...Ch. 2 - How do revenues and expenses affect the accounting...Ch. 2 - Prob. 14DQCh. 2 - Prob. 15DQCh. 2 - The words debit and credit are used in two ways in...Ch. 2 - Prob. 17DQCh. 2 - Prob. 18DQCh. 2 - Prob. 19DQCh. 2 - Prob. 20DQCh. 2 - Prob. 21DQCh. 2 - Prob. 22DQCh. 2 - Prob. 1MCQCh. 2 - Prob. 2MCQCh. 2 - Prob. 3MCQCh. 2 - Prob. 4MCQCh. 2 - Prob. 5MCQCh. 2 - Which principle requires that expenses be recorded...Ch. 2 - Taylor Company recently purchased a piece of...Ch. 2 - Prob. 8MCQCh. 2 - The effects of paying salaries for the current...Ch. 2 - Which of the following statements is false? The...Ch. 2 - Which of the following statements are true? Debits...Ch. 2 - Debits will: increase assets. expenses, and...Ch. 2 - Which of the following statements are true? A...Ch. 2 - Posting: involves transferring the information in...Ch. 2 - A trial balance: lists only revenue and expense...Ch. 2 - CORNERSTONE 2.1 Cornerstone Exercise 2-16...Ch. 2 - Prob. 17CECh. 2 - CORNERSTONE 2.1 Four statements are given below....Ch. 2 - Prob. 19CECh. 2 - Cornerstone Exercise 2-20 Transaction Analysis...Ch. 2 - Cornerstone Exercise 2-21 Transaction Analysis...Ch. 2 - Cornerstone Exercise 2-22 Transaction Analysis The...Ch. 2 - Cornerstone Exercise 2-23 Debit and Credit...Ch. 2 - Cornerstone Exercise 2-24 Journalize Transactions...Ch. 2 - Cornerstone Exercise 2-25 Journalize Transactions...Ch. 2 - Cornerstone Exercise 2-26 Preparing a Trial...Ch. 2 - Prob. 27BECh. 2 - Brief Exercise 2-28 Assumptions and Principles...Ch. 2 - Brief Exercise 2-2? Events and Transactions...Ch. 2 - Brief Exercise 2-30 Transaction Analysis Galle...Ch. 2 - Brief Exercise 2-31 Debit and Credit Procedures...Ch. 2 - Brief Exercise 2-32 Journalize Transactions Galle...Ch. 2 - Brief Exercise 2-33 Posting Journal Entries Listed...Ch. 2 - Brief Exercise 2-34 Preparing a Trial Balance The...Ch. 2 - Prob. 35ECh. 2 - Prob. 36ECh. 2 - Exercise 2-37 Events and Transactions Several...Ch. 2 - Exercise 2-38 Events and Transactions The...Ch. 2 - Exercise 2-39 Transaction Analysis OBJECTIVE e The...Ch. 2 - Exercise 2-40 Transaction Analysis Amanda Webb...Ch. 2 - Exercise 2-41 Transaction Analysis and Business...Ch. 2 - Exercise 2-42 Inferring Transactions from Balance...Ch. 2 - Exercise 2-43 Transaction Analysis Goal Systems, a...Ch. 2 - Exercise 2-44 Transaction Analysis OBJECTIVE 9...Ch. 2 - Prob. 45ECh. 2 - Exercise 2-46 Normal Balances and Financial...Ch. 2 - OBJECTIVE 9 Exercise 2-47 Debit and Credit Effects...Ch. 2 - Prob. 48ECh. 2 - Exercise 2-49 Journalizing Transactions Kauai...Ch. 2 - Exercise 2-50 Journalizing Transactions Remington...Ch. 2 - Exercise 2-51 Transaction Analysis and Journal...Ch. 2 - Exercise 2-52 Accounting Cycle Rosenthal...Ch. 2 - Exercise 2-53 Preparing a Trial Balance...Ch. 2 - Exercise 2-54 Effect of Errors on a Trial Balance...Ch. 2 - Problem 2-55A Events and Transactions The...Ch. 2 - Problem 2-56A Analyzing Transactions Luis Madero,...Ch. 2 - Problem 2-57A Inferring Transactions from...Ch. 2 - Prob. 58APSACh. 2 - Problem 2-59A Journalizing Transactions Monroe...Ch. 2 - Problem 2-60A Journalizing and Posting...Ch. 2 - Problem 2-61A The Accounting Cycle Karleens...Ch. 2 - Problem 2-62B Comprehensive Problem Mulberry...Ch. 2 - Prob. 55BPSBCh. 2 - Prob. 56BPSBCh. 2 - Prob. 57BPSBCh. 2 - Problem 2-58B Debit and Credit Procedures A list...Ch. 2 - Problem 2-593 Journalizing Transactions Monilast...Ch. 2 - Problem 2-603 Journalizing and Posting...Ch. 2 - Problem 2-6B The Accounting Cycle Sweetwater...Ch. 2 - Problem 2-62B Comprehensive Problem Mulberry...Ch. 2 - Prob. 63.1CCh. 2 - Prob. 63.2CCh. 2 - Prob. 63.3CCh. 2 - Prob. 64.1CCh. 2 - Prob. 64.2CCh. 2 - Case 2-64 Analysis of the Effects of Current Asset...Ch. 2 - Prob. 64.4CCh. 2 - Prob. 65.1CCh. 2 - Prob. 65.2CCh. 2 - Prob. 66.1CCh. 2 - Prob. 66.2CCh. 2 - Prob. 66.3CCh. 2 - Case 2-67 Comparative Analysis: Under Armour,...Ch. 2 - Prob. 67.2CCh. 2 - Case 2-67 Comparative Analysis: Under Armour,...Ch. 2 - Case 2-68 Accounting for Partially Completed...Ch. 2 - Prob. 68.2CCh. 2 - Prob. 69.1CCh. 2 - Case 2-69 CONTINUING PROBLEM: FRONT ROW...Ch. 2 - Case 2-69 CONTINUING PROBLEM: FRONT ROW...
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