
Requirement 1:
To prepare:
We have to prepare
Requirement 1:

Answer to Problem 3SP
Solution:
Solution:
Date | Journal titles | Debit($) | Credit($) |
dec.2 | Advertising expense | 1,025 | |
Cash | 1,025 | ||
( to record advertisment expenses- cash payment made) | |||
dec 3 | Computer repair expenses | 500 | |
Cash | 500 | ||
( to record cash payment made for computer expenses) | |||
dec.4 | Cash | 3,950 | |
| 3,950 | ||
( to record cash receipt from Alex) | |||
dec 10 | Wages expense | 750 | |
Cash | 750 | ||
( to record wages paid in cash for six days) | |||
Dec 14 | Cash | 1,500 | |
Unearned service revenue | 1,500 | ||
(to record advance receipt from alex) | |||
dec.15 | Computer supplies | 1,100 | |
Accounts payable | 1,100 | ||
(to record expenses of computer supplies purchased) | |||
dec.20 | Accounts receivable | 5,625 | |
Computer service revenue | 5,625 | ||
( Due amount from Liu corporation recorded) | |||
dec.20 | Cash | 5,625 | |
Accounts receivable | 5,625 | ||
( Cash received from Liu corporation) | |||
dec.28 | Cash | 3,000 | |
Accounts receivable | 3,000 | ||
( Cash received from Gomez co.) | |||
Dec 29 | Mileage expenses | 192 | |
Cash | 192 | ||
(To reimburse S.rey for automobile expenses) | |||
Dec 31 | Dividends | 1,500 | |
Cash | 1,500 | ||
(Cash dividend paid recorded) | |||
Cash | |||||
Bal. | 38,264 | Dec,2 | 1,025 | ||
Dec,4 | 3,950 | Dec, 3 | 500 | ||
Dec, 14 | 1,500 | Dec, 10 | 750 | ||
Dec, 20 | 5,625 | Dec, 29 | 192 | ||
Dec, 20 | 3,000 | Dec, 29 | 1,500 | ||
Balance Dec, 31 | 48,372 | ||||
Accounts receivable | |||||
Bal. | 12,618 | Dec,4 | 3,950 | ||
Dec, 20 | 5,625 | Dec, 20 | 5,625 | ||
Balance Dec, 31 | 5,668 | Dec, 20 | 3,000 |
Computer supplies | |||||
Bal. | 2,545 | ||||
Dec, 15 | 1,100 | ||||
Balance Dec, 31 | 3,645 |
Prepaid Insurance | |||||
Bal. | 2,220 | ||||
Balance Dec, 31 | 2,220 | ||||
Prepaid rent | |||||
Bal. | 3,300 | ||||
Balance Dec, 31 | 3,300 | ||||
Office equipment | |||||
Bal. | 8,000 | ||||
Balance Dec, 31 | 8,000 | ||||
Bal. | 0 | ||||
Balance Dec, 31 | 0 | ||||
Computer equipment | |||||
Bal. | 20,000 | ||||
Balance Dec, 31 | 20,000 | ||||
Accumulated depreciation- Computer equipment | |||||
Bal. | 0 | ||||
Balance Dec, 31 | 0 | ||||
Accounts payable | |||||
Bal. | 0 | ||||
Dec, 15 | 1,100 | ||||
Balance Dec, 31 | 1,100 |
Wages payable | |||||
Bal. | 0 | ||||
Balance Dec, 31 | 0 | ||||
Unearned Computer service revenue | |||||
Bal. | 0 | ||||
Dec, 14 | 1,500 | ||||
Balance Dec, 31 | 1,500 |
S.Rey Capital | |||||
Bal. | 73,000 | ||||
Balance Dec, 31 | 73,000 | ||||
S.Rey Withdrawal | |||||
Bal. | 5,600 | ||||
Dec, 29 | 1,500 | ||||
Balance Dec, 31 | 7,100 |
Computer service revenue | |||||
Bal. | 25,659 | ||||
Dec, 20 | 5,625 | ||||
Balance Dec, 31 | 31,284 |
Depreciation expense- Office equipment | |||||
Bal. | 0 | ||||
Balance Dec, 31 | 0 | ||||
Depreciation expense- Computer equipment | |||||
Bal. | 0 | ||||
Balance Dec, 31 | 0 | ||||
Wages expense | |||||
Bal. | 2,625 | ||||
Dec, 10 | 750 | ||||
Balance Dec, 31 | 3,375 |
Insurance expense | |||||
Bal. | 0 | ||||
Balance Dec, 31 | 0 | ||||
Rent expense | |||||
Bal. | 0 | ||||
Balance Dec, 31 | 0 | ||||
Computer supplies expense | |||||
Bal. | 0 | ||||
Balance Dec, 31 | 0 |
Advertising expense | |||||
Bal. | 1,728 | ||||
Dec 2 | 1,025 | ||||
Balance Dec, 31 | 2,753 |
Mileage expenses | |||||
Bal. | 704 | ||||
Dec, 29 | 192 | ||||
Balance Dec, 31 | 896 |
Miscellaneous expenses | |||||
Bal. | 250 | ||||
Balance Dec, 31 | 250 | ||||
Repair expenses − computer | |||||
Bal. | 805 | ||||
Dec ,3 | 500 | ||||
Balance Dec, 31 | 1,305 |
Explanation of Solution
Explanation:
Dec, 2 − We paid to Hillside mall $1,025 for advertisement expenses. In this case, advertisement expenses will be debited and cash account will be credited.
Dec, 3 − In this case, computer repair expenses will be debited and cash account will be debited by $500.
Dec, 4 − In case of receipt from customers, Cash account will be debited and accounts receivable account will be credited
Dec, 10 − The wages has been calculated as below: 125 per day*6 days = $750
Dec, 14 − there will be no entry for bidding. For advance paid for projects cash account will be debited and unearned service revenue will be credited by $1,500.
Dec, 15 − In case of credit supplies, computer supplies will be debited and trade payable account will be credited by $1,100.
Dec, 16 − There will be no entry for reminders sent for the payment.
Dec, 20- In this case, firstly computer service revenue will be credited and cash account will be debited on realization basis.
Dec22-26 − There is no entry for weekly off holidays.
Dec, 28 − In case of receipt from customers, Cash account will be debited and accounts receivable account will be credited. In this case, cash will be debited by $3,000.
Dec, 29 − The reimbursement amount will be calculated as below: 600miles * 0.32 miles = $192.
Dec, 31 − In case of withdrawal, $1,500 withdrawal account will be debited and cash account will be credited by $1,500.
Requirement-2:
To prepare:
We have to prepare adjustment journal entries at year end “a to f ” and have to post journal entries to ledger accounts.
Requirement-2:

Answer to Problem 3SP
Solution:
Date | Journal titles | Debit($) | Credit($) |
a.dec.31 | Computer supplies expenses | 3,065 | |
Computer supplies | 3,065 | ||
( to record computer supplies expenses) | |||
b.dec 31 | Insurance expenses | 555 | |
Prepaid insurance | 555 | ||
( to record insurance expenses) | |||
c. dec31 | Wages expenses | 500 | |
Wages payable | 500 | ||
( to accrue wages expenses) | |||
d. dec.31 | 1,250 | ||
Accumulated depreciation-computer equipment | 1,250 | ||
( to record depreciation on computer equipment) | |||
e. dec 31 | Depreciation on office equipment | 400 | |
Accumulated depreciation-office equipment | 400 | ||
( to record depreciation on office equipment) | |||
f. Dec 31 | Rent expenses | 2,475 | |
Prepaid rent | 2,475 | ||
(to record rent expenses) |
Cash | |||||
Bal. | 38,264 | Dec,2 | 1,025 | ||
Dec,4 | 3,950 | Dec, 3 | 500 | ||
Dec, 14 | 1,500 | Dec, 10 | 750 | ||
Dec, 20 | 5,625 | Dec, 29 | 192 | ||
Dec, 20 | 3,000 | Dec, 29 | 1,500 | ||
Balance Dec, 31 | 48,372 | ||||
Accounts receivable | |||||
Bal. | 12,618 | Dec,4 | 3,950 | ||
Dec, 20 | 5,625 | Dec, 20 | 5,625 | ||
Balance Dec, 31 | 5,668 | Dec, 20 | 3,000 |
Computer supplies | |||||
Bal. | 2,545 | a. | 3,065 | ||
Dec, 15 | 1,100 | ||||
Balance Dec, 31 | 580 |
Prepaid Insurance | |||||
Bal. | 2,220 | b. | 555 | ||
Balance Dec, 31 | 1,665 | ||||
Prepaid rent | |||||
Bal. | 3,300 | f. | 2,475 | ||
Balance Dec, 31 | 825 | ||||
Office equipment | |||||
Bal. | 8,000 | ||||
Balance Dec, 31 | 8,000 | ||||
Accumulated depreciation- office equipment | |||||
Bal. | 0 | ||||
e. | 400 | ||||
Balance Dec, 31 | 400 | ||||
Computer equipment | |||||
Bal. | 20,000 | ||||
Balance Dec, 31 | 20,000 | ||||
Accumulated depreciation- Computer equipment | |||||
Bal. | 0 | ||||
d. | 1,250 | ||||
Balance Dec, 31 | 1,250 | ||||
Accounts payable | |||||
Bal. | 0 | ||||
Dec, 15 | 1,100 | ||||
Balance Dec, 31 | 1,100 |
Wages payable | |||||
Bal. | 0 | ||||
c. | 500 | ||||
Balance Dec, 31 | 500 | ||||
Unearned Computer service revenue | |||||
Bal. | 0 | ||||
Dec, 14 | 1,500 | ||||
Balance Dec, 31 | 1,500 |
S.Rey Capital | |||||
Bal. | 73,000 | ||||
Balance Dec, 31 | 73,000 | ||||
S.Rey Withdrawal | |||||
Bal. | 5,600 | ||||
Dec, 29 | 1,500 | ||||
Balance Dec, 31 | 7,100 |
Computer service revenue | |||||
Bal. | 25,659 | ||||
Dec, 20 | 5,625 | ||||
Balance Dec, 31 | 31,284 |
Depreciation expense- Office equipment | |||||
Bal. | 0 | ||||
e. | 400 | ||||
Balance Dec, 31 | 400 | ||||
Depreciation expense- Computer equipment | |||||
Bal. | 0 | ||||
d. | 1,250 | ||||
Balance Dec, 31 | 1,250 | ||||
Wages expense | |||||
Bal. | 2,625 | ||||
Dec, 10 | 750 | ||||
c. | 500 | ||||
Balance Dec, 31 | 3,875 |
Insurance expense | |||||
Bal. | 0 | ||||
b. | 555 | ||||
Balance Dec, 31 | 555 | ||||
Rent expense | |||||
Bal. | 0 | ||||
f. | 2,475 | ||||
Balance Dec, 31 | 2,475 | ||||
Computer supplies expense | |||||
Bal. | 0 | ||||
a. | 3,065 | ||||
Balance Dec, 31 | 3,065 |
Advertising expense | |||||
Bal. | 1,728 | ||||
Dec 2 | 1,025 | ||||
Balance Dec, 31 | 2,753 |
Mileage expenses | |||||
Bal. | 704 | ||||
Dec, 29 | 192 | ||||
Balance Dec, 31 | 896 |
Miscellaneous expenses | |||||
Bal. | 250 | ||||
Balance Dec, 31 | 250 | ||||
Repair expenses − computer | |||||
Bal. | 805 | ||||
Dec ,3 | 500 | ||||
Balance Dec, 31 | 1,305 |
Explanation of Solution
Explanation:
- In this case, the balance of computer supplies is $3,645 in unadjusted
trial balance and in adjustment the actual balance is $580. The computer supplies expenses will be calculated as below: Computer supply expenses = - In this case, the period of Insurance policies of 3 months has been expired and insurance expenses will be booked so, insurance expenses will be debited and prepaid insurance will be credited by $555 as per below details: Insurance expenses =
- In this
adjustment entry expenditures on wages account will be debited and wages payable account will be credited with their respective amount. - When depreciation is to be recorded then depreciation on computer equipment will be debited with the respective account and accumulated depreciation account will be credited. The depreciation will be calculated as below:
- When depreciation is to be recorded then depreciation on office equipment will be debited with the respective account and accumulated depreciation account will be credited. The depreciation will be calculated as below:
- In this case, rent expenses will be debited and prepaid rent account will be credited. The rent expenses will be calculated as below: Rent expenses =
Computer supply expenses =
Insurance expenses =
Calculation of salary expenses:
Particulars | Amount($) |
wages expense for 1 day per employee | 125 |
Wages expense for 1 employees for 4 days (125*1 employee*4 days) | 500 |
Depreciation on computer equipment =
Depreciation on computer equipment =
Depreciation on computer equipment =$1,250
Depreciation on office equipment =
Depreciation on office equipment =
Depreciation on office equipment =$400
Rent expenses =
Requirement 3:
To prepare:
We have to prepare the updated trial balance after all adjustments as on December 31.
Requirement 3:

Answer to Problem 3SP
Solution:
Adjusted trial balance- December 31, 2015
Particulars | Debit | Credit |
Cash | 48,372 | |
Accounts receivable | 5,668 | |
Computer supplies | 580 | |
Prepaid insurance | 1,665 | |
Prepaid rent | 825 | |
Office equipment | 8,000 | |
Accumulated depreciation- Office equipment | 400 | |
Computer Equipment | 20,000 | |
Accumulated depreciation- Computer equipment | 1,250 | |
Accounts payable | 1,100 | |
Wages payable | 500 | |
Unearned computer service revenue | 1,500 | |
S.Rey, Capital | 73,000 | |
S.Rey, Withdrawal | 7,100 | |
Computer service revenue | 31,284 | |
Depreciation expense- office equipment | 400 | |
Depreciation expense- Computer equipment | 1,250 | |
Wages expenses | 3,875 | |
Insurance expenses | 555 | |
Rent expenses | 2,475 | |
Computer supplies expenses | 3,065 | |
Advertising expenses | 2,753 | |
Mileage expenses | 896 | |
Miscellaneous expenses | 250 | |
Repair expenses- computer | 1,305 | |
Total | 109,034 | 109,034 |
Explanation of Solution
Explanation:
- Cash account- the balance of cash is given in unadjusted trial balance and all adjustment related to cash account has shown in above accounts. Thus the adjusted balance of cash will be $48,372.
- Accounts receivable − accrued revenue ** cash receipts has been adjusted and adjusted balance of accounts receivable will be $5,668 after all adjustments.
- The adjusted closing balance in computer supplies after supplies expenses will be $580.
- Prepaid Insurance: the balance of prepaid insurance after adjustment is $1,665.
- Prepaid rent: the prepaid rent for 3 months has booked as an expenses and adjusted balance in prepaid rent expenses is $825.
- The balance in Office equipment will remain same as there is no adjustment.
- Accumulated depreciation: depreciation on office equipment has been charged $400 and the adjusted closing balance is $400.
- The balance in computer equipment will remain same as there is no adjustment.
- Accumulated depreciation on computer equipment has been charged $1,250 and the adjusted closing balance is $1,250.
- Accounts payable- the balance of accounts payable is $1,100 after adjustment.
- Wages payable- adjustment of $500 is recorded therefore its balance will be $500.
- Unearned computer service revenue: The adjustment of $1,500 has been made and the adjusted balance is 1,500.
- S.rey, Capital: There is no adjustment and balance will remain same.
- S.Rey, Withdrawal: There dividend paid of $1,500 has been adjusted in withdrawal account and the balance after adjustment is $7,100.
- Computer service revenue: accrued revenue has been adjusted $5,625 and adjusted balance will be $31,284.
- Accumulated depreciation on Office equipment has been charged $400 and the adjusted closing balance is $400.
- Depreciation on computer equipment has been charged $1,250 and the adjusted closing balance is $1,250.
- Wages expenses- adjustment of $750 and $500 is recorded therefore its balance will be $3,875.
- Insurance expenses- adjustment of $555 is recorded therefore its balance will be $555.
- Rent expenses- adjustment of $2,475 is recorded therefore its balance will be $2,475.
- Computer supplies expenses- adjustment of $3,065 is recorded therefore its balance will be $3,065.
- Advertising expenses-The balance after adjustment is $2,753.
- Mileage expenses-The balance after adjustment is $896.
- Miscellaneous expenses- there is no adjustment and balance will remain same.
- Repair expenses computer-The balance after adjustment is $1,305.
Requirement 4:
To prepare:
We have to prepare Income statement after all adjustments and adjusted trial balance for the period ended December 31, 2015.
Requirement 4:

Answer to Problem 3SP
Solution:
Income statement for December 31, 2015
Particulars | ||
Computer service revenue | 31,284 | |
Total revenue | 31,284 | |
Expenses | ||
Depreciation expense- office equipment | 400 | |
Depreciation expense- Computer equipment | 1,250 | |
Wages expenses | 3,875 | |
Insurance expenses | 555 | |
Rent expenses | 2,475 | |
Computer supplies expenses | 3,065 | |
Advertising expenses | 2,753 | |
Mileage expenses | 896 | |
Miscellaneous expenses | 250 | |
Repair expenses- computer | 1,305 | |
Total expenses | 16,824 | |
Net income | 14,460 |
Explanation of Solution
Explanation:
- Income statement: Total revenue is $31,284 and total expenses are $16,824 and the net income is $14,460 calculated as below: Net income =
Net income =
Requirement-5:
To prepare:
We have to prepare Statement of Owner’s equity after all adjustments and adjusted trial balance for the period ended December 31, 2015.
Requirement-5:

Answer to Problem 3SP
Solution:
Statement of Owner’s equity for year ended December 31, 2015
S.Rey Capital | 73,000 |
Add: Net income | 14,460 |
Less: Withdrawal (net balance) | 7,100 |
S.Rey capital as on December 31,2015 | 80,360 |
Explanation of Solution
Explanation:
Statement of Owners equity shows the total owner’s funds invested in the company. The net fund invested by owner is $80,360. Owner’s equity =
Owner’s equity =
S.Rey Withdrawal | |||||
Bal. | 5,600 | ||||
Dec, 29 | 1,500 | ||||
Balance Dec, 31 | 7,100 |
Requirement-6:
To prepare:
We have to prepare
Balance sheet as on December 31, 2015
Assets | ||
Cash | 48,372 | |
Accounts receivable | 5,668 | |
Computer supplies | 580 | |
Prepaid insurance | 1,665 | |
Prepaid rent | 825 | |
Office equipment | 8,000 | |
Less: Accumulated depreciation- Office equipment | 400 | 7,600 |
Computer Equipment | 20,000 | |
Less: Accumulated depreciation- Computer equipment | 1,250 | 18,750 |
Total assets | 83,460 | |
Liabilities | ||
Accounts payable | 1,100 | |
Wages payable | 500 | |
Unearned computer service revenue | 1,500 | |
Total liabilities | 3,100 | |
Equity | ||
S.Rey, capital | 80,360 | |
Total liability and equity | 83,460 |
Requirement-6:

Explanation of Solution
Explanation:
Balance sheet represents the financial position of a company on a particular date.
The accounting equation of balance sheet is as below:
Calculation of S.Rey equity:
S.Rey Capital | 73,000 |
Add: Net income | 14,460 |
Less: Withdrawal (net balance) | 7,100 |
S.Rey capital as on December 31,2015 | 80,360 |
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Chapter 3 Solutions
Fundamental Accounting Principles -Hardcover
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