Nama : Jihan Safira

Kelas : 2EB09
NPM : 20221974
Akuntansi Menengah 1

Indicate in the colums below the increases and decrases in each account by placing a check in the appopriate colum

Debit Credit
(a) capital is increased Credit
(b) cash is decreased Credit
(c) accounts payable is increased Credit
(d) rent expense is increased Debit
(e) equipment is increased Debit
(f) fees income is increased Credit
(g) capital is decreased(through drawing) Debit
heck in the appopriate colum
Nalezny Advertising was founded by Casey Hayward in January 2012.
Presented below are both the adjusted and unadjusted trial balances as of December 31, 2022
Nalezny Advertising
Trial Balance
For the Month Ended December 31, 2022
Unadjusted Adjusted
Dr Cr Dr
Cash €11,000 €11,000
Accounts Receivable 20,000 21,500
Supplies 8,400 5,000
Equipment 60,000 60,000
Accumulated Depreciation-Equipment €28,000
Accounts Payable 5,000
Unearned Advertising Revenue 7,000
Salaries and Wages Payable 0
Share Capital-Ordinary 10,000
Retained Earnings 4,800
Advertising Revenue 58,600
Salaries and Wages Expense 10,000 11,300
Depreciation Expense 7,000
Supplies Expense 3,400
Rent Expense 4,000 4,000
€113,400 €113,400 €123,200
er 31, 2022

Adjusted
Cr

€35,000
5,000
5,600
1,300
10,000
4,800
61,500

€123,200
 Nalezny Advertising
Income Statement
For the Month Ended December 31, 2022
Revenue
Advertising Revenue €61,500

Expense
Salaries and Wages Expense €11,300
Depreciation Expense 7,000
Supplies Expense 3,400
Rent Expense 4,000
Total Expense €25,700

Net Income €35,800

 Nalezny Advertising
Retained Earnings Statement
For the Month Ended December 31, 2022

Retained earnings, December 1 €4,800

Add : Net Income €35,800

Retained earnings, December 31 €40,600

 Nalezny Advertising
Statement of Financial Position
For the Month Ended December 31, 2022
Assets
Equipment €60,000
Less : Accumulated Depreciation-Equipment 35,000 €25,000
Supplies 5,000
Account Receivable €21,500
Cash 11,000
Total Assets €62,500

Equity and Liabilities

Equity
Share Capital-Ordinary €10,000
Retained Earnings 40,600
Total Equity €50,600

Liabilities
Accounts Payable €5,000
Unearned Advertising Revenue 5,600
Salaries and Wages Payable 1,300
Total Liabilities 11,900
Total Equity and Liabilities €62,500