Problem 3-5A

Name: Dwidhitia Arnensy Mustika

Section: 042111535008

Score: 69%

Key Code: 2
Instructions
Answers are entered in the cells with gray backgrounds.
Cells with non-gray backgrounds are protected and cannot be edited.
An asterisk (*) will appear to the right of an incorrect entry.
For correct grading in the trial balance, enter a zero in cells you would otherwise leave blank.

1. Account Debit Credit

a. Insurance Expense 1.800
Prepaid Insurance 1.800

b. Supplies Expense 1.605

Supplies 1.605

c. Depreciation Expense - Building 6.000

Accumulated Depreciation - Building 6.000

d. Depreciation Expense - Equipment 3.000

Accumulated Depreciation - Equipment 3.000

e. Unearned Rent 5.400

Rent Revenue 5.400

f. Salaries and Wages Expense 2.900

Salaries and Wages Payable 2.900

g. Accounts Receivable 18.600

Fees Earned 18.600

2. DICKENS COMPANY
Adjusted Trial Balance
October 31, 2014
Debit Balances Credit Balances
Cash 7.500
Accounts Receivable 57.000
Prepaid Insurance 5.400
Supplies 375
Land 112.500
Building 150.250
Accumulated Depreciation - Building 93.550
Equipment 135.300
Accumulated Depreciation - Equipment 100.950
Accounts Payable 12.150
Unearned Rent 1.350
Salaries and Wages Payable 2.900
Monica Baker, Capital 221.000
Monica Baker, Drawing 15.000
Fees Earned 343.200
Rent Revenue 5.400
Salaries and Wages Expense 196.270
Utilities Expense 42.375
Advertising Expense 22.800
Repairs Expense 17.250
Depreciation Expense - Building 6.000
Depreciation Expense - Equipment 3.000
Insurance Expense 1.800
Supplies Expense 1.605
Miscellaneous Expense 6.075
780.500 780.500