Dr Cr

1-Jan Cash $10,000

Office equipment $96,000
Instal fee $2,000
Anderson, Capital $106,000
2-Jan Cash $18,000
Unearned consulting revenue $18,000
4-Jan Accounts Payable $30,000
Cash $30,000
5-Jan Cash $20,000
Accounts recievable $20,000
8-Jan Interest payable $7,000
Cash $7,000
15-Jan Office Supplies $600
Accounts Payable $600
18-Jan Anderson withdraw $1,500
Cash $1,500
21-Jan utility bills $560
Cash $560
23-Jan Wage expenses $15,000
Cash $15,000
25-Jan Account recievable $125,000
Consulting service revenue $125,000
 Dr Cash Cr
Opening Bal $15,000
Jan-01 $ 10,000
Jan-02 $18,000
Jan-04 $30,000
Jan-05 $20,000
Jan-08 $7,000
Jan-18 $1,500
Jan-21 $560
Jan-23 $15,000
Ending Bal 8940

Dr Accounts payable Cr
Opening Bal $35,000 Opening Bal
Jan-04 $30000 Jan-01
Jan-15 $600
Ending Bal
Ending Bal $5,600

Dr install expense Cr Opening Bal

Jan-1-2021 $2,000 Jan-02

Ending Bal $2,000 Ending Bal

Dr utility expenses Cr Opening Bal

21-Jan $560
Ending Bal
Ending Bal $560

Dr Accounts Recievable cr
Opening Bal $20,000
25-Jan $125,000
5-Jan $20,000

Ending Bal $125,000

Dr Revenue cr
25-Jan $125,000
Ending Bal $125,000
 Dr Equipment Cr
Opening Bal 0 Opening Bal
Jan-01 $96000 Jan-23

Ending Bal $96000 Ending Bal

Dr Anderson, Capital Cr
$125,000 Opening Bal
$106,000 Jan-15

$231,000 Ending Bal

Dr Unearned Revenue Cr
$30,000 Opening Bal
$18,000 Jan-18

$48,000 Ending Bal

Dr Prepaid insurance Cr
$12,000 Opening Bal

$12,000 Ending Bal

8-Jan

Ending Bal

2-Jan

Ending Bal
Dr Salaries expenses Cr
0
$15,000

$15,000

Dr Office Supplies Cr
$30,000
$600

$30,600

Dr Anderson, Withdraw Cr
0
$1500

$1500

Dr land Cr
$12,000

$12,000

Dr Interest payable cr
$7,000

$7,000

Dr Unearned consulting revenue Cr

$18,000

$18,000
 Dr Cr
31-Jan Adjusted entry for supplies used
Supplies expenses $29,800
Office supplies $29,800
31-Jan Adjusted entry for insurance expired
Insurance expense $1,000
Prepaid insurance $1,000
31-Jan Adjusticed entry for consulting service completed
Unearned consulting revenue $2,000
Consulting service revenue $2,000
31-Jan Ajusted entry for depreciation of equipment
Deprication expenses $1,516.67
Acumulated depriciation equipment $1,516.67
31-Jan Adjusted entry for 3 day salaries
Salaries expense $12,000
Salaries payable $12,000
(36000-800)

((24000/2)/12)

(18000/9)

((96000-5000)/(12*5))

((20000/5)*3)
 Unadjusted Trial Balance Adjustments Adjusted Trial Balan
Accounts
Dr Cr Dr Cr Dr
Cash $8940 $8940
Office Supplies $30,600 $29,800 $800
land $12,000 $12,000
Equipment $96,000 $96,000
Acumulated depriciation equipment $1,516.67
Prepaid insurance $12,000 $1,000 $12,000
Accounts Recievable $125,000 $125,000
Accounts payable $5,600
Notes Payable 35,000
Interest payable $7,000
Salaries payable $12,000
Unearned consulting revenue $18,000 $2,000
Anderson, Capital $231000
Anderson, Withdraw $1,500 $1,500
Revenue $125,000 $2,000
Salaries expense $15,000 $12,000
Supplies expenses $29,800
Deprication expenses $1,516.67
utility expenses $560
install expense $2,000
Insurance expense $1,000
Total $277,100 208160 46316.67 46316.67 $247,300
Adjusted Trial Balance

Cr

$1,516.67

$5,600
35,000
$7,000
$12,000
$16,000
$231000

$127,000
$27,000
$29,800
$1,516.67
$560
$2,000
$1,000
265993.34
 Anderson Company
Income statement
January 31,2022

Revenues

Consulting service revenue $125,000

Total $125,000

Expenses
Supplies expenses $29,800
Insurance expense $1,000
Deprication expenses $1,516.67
Salaries expense $12,000
Total $44316.67
Net Income $80683.33
 Anderson Company
STATEMENT OF OWNER'S EQUITY

Anderson, Capital
Plus Net Income

Less Anderson, Withdrawals

Anderson, capital
R'S EQUITY

$106000
$80683.33
$186683.33
$1500
$185183.33
 Balance Sheet
Assets

Cash $8,940
Account Receivable $125,000
Office Supplies $800
Prepaid Insurance $12,000
Office Equipment $96,000
Land $12,000
Total assets $254740

Liabilities
Accounts payable $5,600
Notes Payable 35,000
Interest payable $7,000
Salaries payable $12,000
Unearned consulting revenue $16,000
Total Liabilities $75600

Equity
Anderson,capital $231000
Total Liabilities and Equity $306600
Nguyễn Thị Diễm My 2275106050264 – 1

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 Bảng Đánh Giá Thành Viên Nhóm 01

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ắng 2275106050415 – 100%

ng Khánh 2275106050187 – 0%

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