Nama:Muhammad Fachrul Razaq

Kelas:2EB09
NPM:21221266
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
k in the appopriate colum
 Nalezny Advertising
Income Statement
December 31,2022

Revenues
Advertising revenue 61,500
Expenses
Salaries and wages expense 11,300
Depreciation expense 7,000
Rent expense 4,000
Supplies expense 3,400
Total expense 25,700
Net income 35,800
 Nalezny Advertising
Statement Of Financial Position
December 31 2022

Assets
Equipment 60,000
Less Accumulated Depreciation-equipment 35,000 25,000
Supplies 5,000
Accounts 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 wage payable 1,300
Total Liabilities 11,900
Total equity and liabilities 62,500

Retained earnings,December 1 4,800

Add:Net income 35,800
Retained earnings,December 31,2022 40,600