APPENDIX B

Ex. B1
a.
Office Supplies
(1)

4,570 (2)

Office Supplies Expense

(2)

4,110

4,110

b.
Office Supplies
(2)

Office Supplies Expense

460

(1)

4,570

(2)

460

Ex. B2
a.

Insurance Expense..........................................................
Prepaid Insurance......................................................

7,225

b. Prepaid Insurance...........................................................
Insurance Expense....................................................

4,175

7,225
4,175

Ex. B3
a.
Unearned Advertising Revenue
(2)

370,300 (1)

Advertising Revenue

482,800

(2)

370,300

b.
Unearned Advertising Revenue
(2)

Advertising Revenue
(2)

112,500

112,500

(1)

482,800

Ex. B4
Unearned Advertising Revenue...........................................
Advertising Revenue......................................................

2,879,000

Circulation Revenue..............................................................
Unearned Circulation Revenue......................................

6,045,000

55

2,879,000
6,045,000