22 Sept ACCT 201.pdf

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principle of accounting

Economy & Finance

Terrific Temps fills temporary employment positions for local
businesses. Some businesses pay in advance for services; others
are billed after services have been performed. Advanced
payments are credited to an account entitled Unearned Fees.
Adjusting entries are performed on a monthly basis. An unadjusted
trial balance dated December 31, 2011, follows. (Bear in mind that
adjusting entries have already been made for the first 11 months
of 2011, but not for December.)
Other Data
1. Accrued but unrecorded fees earned as of December 31, 2011,
amount to $1,500.
2. Records show that $2,500 of cash receipts originally recorded
as unearned fees had been earned as of December 31.
3. The company purchased a six-month insurance policy on
September 1, 2011, for $1,800.
4. On December 1, 2011, the company paid its rent through
February 28, 2012.
5. Office supplies on hand at December 31 amount to $400.
6. All equipment was purchased when the business first formed.
The estimated life of the equipment at that time was 10 years (or
120 months).
7. On August 1, 2011, the company borrowed $12,000 by signing
a six-month, 8 percent note payable. The entire note, plus six
months’ accrued interest, is due on February 1, 2012.
8. Accrued but unrecorded salaries at December 31 amount to
$2,700.
9. Estimated income taxes expense for the entire year totals
$15,000. Taxes are due in the first quarter of 2012.

a. For each of the numbered paragraphs, prepare the
necessary adjusting entry (including an explanation).
b. Determine that amount at which each of the following
accounts will be reported in the company’s 2011 income
statement:
1. Fees Earned
2. Travel Expense
3. Insurance Expense
4. Rent Expense
5. Offi ce Supplies Expense
6. Utilities Expense
7. Depreciation Expense: Equipment
8. Interest Expense
9. Salaries Expense
10. Income Taxes Expense

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http ACC 557 – Homework 1: Chapters 1, 2, and 3 Due Week 2 and worth 95 points Directions: Answer the following questions in a separate Microsoft Word or Excel document. Explain how you reached the answer or show your work if a mathematical calculation is needed, or both. Submit your assignment using the assignment link in Blackboard . Exercises E 1-11 . Two items are omitted from each of the following summaries of balance sheet and income s tatement data for two corporations for the year 2015, Plunkett Co. and Herring Enterprises. Instructions Determine the missing amounts. E 2-9 . Selected transactions from the journal of Kati Tillman, investment broker, are presented below. Instructions a) Post the transactions to T-accounts. b) Prepare a trial balance at August 31, 2015. E 2-11 . Presented below is the ledger for Higgs Co. Instructions a) Reproduce the journal entries for the transactions that occurred on October 1, 10, and 20, and provide explanations for each. b) Determine the October 31 balance for each of the accounts above, and prepare a trial balance at October 31, 2015. E 3-7. The ledger of Perez Rental Agency on March 31 of the current year includes the selected accounts, shown below, before quarterly adjusting entries have been prepared. An analysis of the accounts shows the following. 1. The equipment depreciates $400 per month. 2. One-third of the unearned rent revenue was earned during the quarter. 3. Interest totaling $500 is accrued on the notes payable for the quarter. 4. Supplies on hand total $900. 5. Insurance expires at the rate of $200 per month. Instructions Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. Additional accounts are Depreciation Expense, Insurance Expense, Interest Payable, and Supplies Expense. E 3-11 . A partial adjusted trial balance of Gehring Company at January 31, 2015, shows the following. Instructions Answer the following questions, assuming the year begins January 1. a) If the amount in Supplies Expense is the January 31 adjusting entry, and $1,000 of supplies was purchased in January, what was the balance in Supplies on January 1? b) If the amount in Insurance Expense is the January 31 adjusting entry, and the original insurance premium was for one year, what was the total premium and when was the policy purchased? c) If $3,500 of salaries was paid in January, what was the balance in Salaries and Wages Payable at December 31, 2014? Problems P1-2A. On August 31, the balance sheet of La Brava Veterinary Clinic showed Cash $9,000, Accounts Receivable $1,700, Supplies $600, Equipment $6,000, Accounts Payable $3,600, Common Stock $13,000, and Retained Earnings $700. During September, the following transactions occurred. 1. Paid $2,900 cash for accounts payable due. 2. Collected $1,300 of accounts receivable. 3. Purchased additional equipment for $2,100, paying $800 in cash and the balance on account. 4. Recogni.

httpACC 557 – Homework 1 Chapters 1, 2, and 3Due Week 2 and.docx

httpACC 557 – Homework 1 Chapters 1, 2, and 3Due Week 2 and.docx

httpACC 557 – Homework 1 Chapters 1, 2, and 3Due Week 2 and.docx

The following trial balance is for Jackson Sales Company, a home improvement retailer, at January 1, 2012 : Debit Credit Cash $49,950 Accounts Receivable 14,000 Allowance for Doubtful Accounts $2,600 Merchandise Inventory 20,200 Land 50,000 Buildings 81,000 Accumulated Depreciation – Buildings 37,500 Equipment 45,000 Accumulated Depreciation – Equipment 18,000 Accounts Payable 3,750 Notes Payable 38,500 Common Stock, $10 par 40,000 Retained Earnings 119,800 $260,150 $260,150 PART 1—TRANSACTIONS – 150 points INSTRUCTIONS: Journalize the appropriate entries for the following transactions for the period January 1, 2012 to December 31, 2012. The company uses a perpetual inventory system and FIFO cost method. Beginning inventory on January 1 consisted of 1,000 units at $20.20 per unit. February 1 Paid $3,750 accounts payable balance due to a supplier. March 15 Received $2,500 partial payment on a $5,000 accounts receivable balance. Wrote off the rest of the account as uncollectible. April 1 April 15 Purchased on account 2,500 units merchandise for resale at $21.50 per unit, with 2/10, n/30 terms. Paid the invoice for April 1 purchase October 10 Sold 700 units of merchandise for a cash price of $40/unit. November 1 Borrowed $20,000 at 6% interest for 5 years with annual payments of principal and interest on October 31. Used the loan proceeds plus cash to purchase a $25,000 delivery truck. December 1 Bought back 500 shares of outstanding stock, paying $15/share. December 5 Sold 2,400 units of merchandise on account for $41/unit. Payment terms on the invoice were 1/10, n/30. December 7 Of the merchandise sold on December 5, 50 units were returned. December 15 Paid $3,000 for rent of a warehouse facility. The payment covers rent for December and January. December 15 Declared a $1/share cash dividend, payable January 14 to shareholders of record on January 3. December 18 Purchased office supplies of $1,600 on account. December 31 Recorded depreciation for the year Buildings have a 30-year life, a $6,000 residual value and use straight-line depreciation Equipment has a 5-year life, no residual value and use double-declining balance depreciation NOTE: Equipment was all purchased January 1, 2011 Vehicles have a 5-year life, no residual value and use straight-line depreciation December 31 The allowance for doubtful accounts balance is estimated as follows: 2% of current balances are estimated as uncollectible 20% of past-due balances are estimated as uncollectible. December 31 A count of office supplies shows $550 still on hand on December 31. January 2, 2013 Paid salaries of $24,500 for the pay period December 31 through January.

The following trial balance is for Jackson Sales Company, a home i.docx

The following trial balance is for Jackson Sales Company, a home i.docx

The following trial balance is for Jackson Sales Company, a home i.docx

Excel Storage Corporation You are an accountant working at Kyle & Co. Jeff Reynolds, a partner in your firm, leaves you the following voicemail message: The scheduling manager tells me you have some time available. We have recently been advised that management of Excel Storage Corporation (ESC) has received an offer from Edge Capital Partners to sell 100% of all issued and outstanding common shares. I have a meeting with management in two weeks regarding this issue, and I havent had much time to think about this engagement. I have prepared some background information on the company for you to review, including background information on the client (Exhibit I), the companys most recent internal financial statements (Exhibit II), and the proposed share purchase agreement (Exhibit III). I also met with ESC management earlier this month and made some notes from that meeting (Exhibit IV). They should all be in your inbox by now. Exhibit I Background Information Excel Storage Corporation (ESC) duplicates, DVDs, MP3s, and all forms of electronic files from master copies provided by its clients. The company started operations in 2000 in the basement of the home of part-owner, Amanda Biden. Sales increased quickly, and within one year of starting operations the company moved into a rented space in downtown Toronto. The market that ESC currently serves is mainly large companies that require training programs, corporate messages, and so on. The company is owned equally by Amanda Biden, Phil Mills, and Beth Iskiw. Amanda started the venture and has always managed the sales function. In order to keep the company growing, she brought in Phil and Beth as equal shareholders. Phil and Beth each paid $30,000 for one-third of Amandas shares. Phil is a good administrator and handles the accounting functions for the company. Amandas skills are mainly in sales. Beth looks after the production end and stays abreast of changes in technology. ESC has an October 31 fiscal year end. Exhibit II Internal Financial Statements Statement of Financial Position Exhibit II continued Statement of Income Exhibit II continued Notes to the Financial Statements Capital assets Future income tax asset A future tax asset has been recorded for noncapital losses carry forward. The losses were incurred during a bad year in fiscal 2018. ESC expects strong future profits to be able to generate taxable income to fully utilize the tax losses. The owners decided not to use the tax losses in the 2020 or 2019 fiscal years because they expect their marginal tax rate to increase significantly in the near future due to significant growth in income. Bank loan A small business bank loan and line of credit for $200,000 (presently unused) are secured by a general security agreement, a registered general assignment of book debts, and chattel mortgages on duplication equipment. Principal repayments on the small business loan are due as follows during the years ended October 31: Interest on the small busi.

Excel Storage Corporation You are an accountant working at.pdf

Excel Storage Corporation You are an accountant working at.pdf

Excel Storage Corporation You are an accountant working at.pdf

The December 31, 2012, trial balances of Pettie Corporation and its 90%-owned subsidiary Sunco Corporation are as follows: Petties's investment in Sunco was purchased for $1,260,000 in cash on January 1,2011 , and was accounted for by the cost method. On January 1, 2011, Sunco had the following equity balances: Pettie's excess of cost over book value on Sunco's investment has been identified as goodwill. Sunco borrowed $100,000 from Pettie on June 30, 2012, with the note maturing on June 30,2013 , at 10% interest. Correct accruals have been recorded by both companies.During 2012, Pettie sold merchandise to Sunco at an aggregate invoice price of $300, 000, which included a profit of $75,000. As of December 31, 2012, Sunco had not paid Pettie for $90,000 of these purchases, and 10% of the total merchandise purchased from Pettie still remained in Sunco's inventory. Sunco declared a $1,000 cash dividend in December 2012 payable in January 2013. Prepare the necessary elimination and adjusting entries. Prepare the worksheet required to produce the consolidated statements of Pettie Corporation and its subsidiary, Sunco Corporation and its subsidiary, Sunco Corporation, for the year ended December 31, 2012. Include the valuation analysis, the determination and distribution of excess schedule, and the income distribution schedules..

The December 31 2012 trial balances of Pettie Corporation .pdf

The December 31 2012 trial balances of Pettie Corporation .pdf

The December 31 2012 trial balances of Pettie Corporation .pdf

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

JenniferHenrich11

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

1. Analyze and Record Transactions in a Journal 2. Post Transactions to the Ledger 3. Prepare an Unadjusted Trial Balance 4. Assemble and Analyze Adjustment Data 5. Journalize and Post Adjusting Entries 6. Prepare an Adjusted Trial Balance 7. Prepare Financial Statements You have operated a part-time consulting business from your home. As of April 1, 2012, you decided to move to rented quarters and to operate the business on a full-time basis. The business will be known as Kelly Consulting. During April, Kelly Consulting entered into the following transactions. April 1. The following assets were received from Kelly Pitney: Cash, $13,100; accounts receivable, $3,000; supplies, $1,400; and office equipment, $12,500. There were no liabilities received. 1 Paid three (3) months’ rent on a lease rental contract, $4,800 2 Paid the premiums on property and casualty insurance policies, $1,800 4 Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees, $5,000 5 Purchased additional office equipment on account from Office Station co, $2,000 6 Received cash from clients on acc\ount, $1,800 10 Paid cash for a newspaper advertisement, $120 12 Paid Office Station Co, for part of the debt incurred on April 5, $1,200 12 Recorded services provided on account for the period April 1-12, $4,200 14 Paid part-time receptionist for two weeks’ salary, &750 17 Recorded cash from cash clients for fees earned during the period April 1-16, $6,250. 18 Paid cash for supplies, $800 20 Recorded services provided on account for the period April 13-20, $2,100 24 Recorded cash from cash clients for fees earned for the period April 17-20, $3,850 26 Received cash from clients on account, $5,600 27 Paid part-time receptionist for two weeks’ salary, $750 29 Paid telephone bill for April, $130 30 Paid electricity bill for April, $200 30 Recorded cash from cash clients for fees earned for the period April 25-30, $3,050 30 Recorded services provided on account for the remainder of April, $1,500 30 Kelly withdrew $6,000 for personal use The Company’s chart of accounts is useful in determining which accounts are affected by the transaction. The chart of accounts for Kelly Consulting is as follows: 11 Cash 31 Kelly Pitney, Capital 12 Accounts Receivable 32 Kelly Pitney, Drawing 14 Supplies 33 Income Summary 15 Prepaid Rent 41 Fees Earned 16 Prepaid Insurance 51 Salary Expense 18 Office Equipment 52 Rent Expense 19 Accumulated Depreciation 53 Supplies Expense 21 Accounts Payable 54 Depreciation Expense 22 Salaries Payable 55 Insurance Expense 23 Unearned Fees 59 Miscellaneous Expense Journal Date Description Post Ref Debit Credit April 1 Cash 11 Accounts Receivable 12 Supplies 14 Office Equipment 18 Kelly Pitney, Capital 31 1 2 4 5 6 10 12 12 Accounts Receivable 12 Fees Earned 4 ...

1. Analyze and Record Transactions in a Journal2. Post Transacti.docx

1. Analyze and Record Transactions in a Journal2. Post Transacti.docx

1. Analyze and Record Transactions in a Journal2. Post Transacti.docx

Financial Accounting Principles Assessment 3: Internal Control and Accounting for Assets Worksheet Use this worksheet to complete the following three exercises for Assessment 3. Refer to the instructions in the course for submitting your assessment.Exercise 3-1 The Scheiffer Company’s most recent bank statement and book balances of cash reconciliations were completed on September 30, 2012. Two checks were reported outstanding: check #6798 for $1135.50 and check #6794 for $524.00. The following information is available for the October 31, 2012 reconciliation. Section of the October 31 Bank Statement Previous Balance Total Checks & Deposits Total Deposits & Credits Current Balance 16,345.50 9,695.55 11,146.85 17,796.80 Checks and Debits Deposits and Credits Daily Balance Date No. Amount Date Amount Date Amount 10/02 6798 1,135.50 10/04 1,214.50 09/30 16,345.50 10/05 7002 815.00 10/11 2,054.55 10/02 15,210.00 10/09 7001 1,788.50 10/20 3,990.25 10/04 16,424.50 10/15 605.75 NSF 10/23 2,436.80 10/05 15,609.50 10/19 7004 954.00 10/29 20.75 IN 10/09 13,821.00 10/22 7003 405.35 10/29 1,430.00 CM 10/11 15,875.55 10/25 7005 1,985.95 10/15 15,269.80 10/26 7007 310.35 10/19 14,315.80 10/30 7009 1,695.15 10/20 18,306.05 10/22 17,900.70 10/23 20,337.50 10/25 18,351.55 10/26 18,041.20 10/29 19,491.95 10/30 17,796.80 From Scheiffer’s Accounting Records Cash Receipts Deposited Date Cash Debit Oct 4 1,214.50 11 2,054.55 20 3,990.25 23 2,436.80 9,696.10 Cash Disbursements Check No. Cash Credit 7001 1,788.50 7002 815.00 7003 405.35 7004 954.00 7005 1,955.95 7006 880.50 7007 310.35 7008 325.10 7009 1,695.15 9,129.90 Cash Account #101 Date Explanation PR Debit Credit Balance Sep 30 Balance 14,686.00 Oct 31 Total receipts R12 9,696.10 24,382.10 31 Total disbursements D23 9,129.90 15,252.20 Check #7005 was drawn correctly for $1985.95 to pay for office equipment. The recordkeeper recorded it as a debit for Office Equipment and a credit to Cash for $1955.95, but misread the amount of the check, which was $1985.95. The non-sufficient funds check for a $605.75 account payment was received from a customer, A. B. Fransen. The company has not yet recorded the returned check. The credit memo is the bank’s collection on a $1450.00 note and shows the deduction of a $20.00 collection fee. The company has not recorded the collection or the fee. Based on the information provided, complete the following tasks: Prepare an October 31, 2012, bank reconciliation for the Scheiffer Company. SCHEIFFER COMPANY Bank Reconciliation October 31, 2012 [Create the bank reconciliation here.] Make the necessary journal entries to adjust the book balance of cash to the reconciled balance. [Create the journal entries here.] For distinguished performance, provide three possible reasons why some of the numbered checks in the sequence are missing from the bank statement.Exerci ...

Financial Accounting PrinciplesAssessment 3 Internal Control

Financial Accounting PrinciplesAssessment 3 Internal Control

Financial Accounting PrinciplesAssessment 3 Internal Control

Acc 557 homework 1 chapters 1, 2, and 3

Acc 557 homework 1 chapters 1, 2, and 3

Acc 557 homework 1 chapters 1, 2, and 3

Acc 557 homework 1 chapters 1, 2, and 3

Acc 557 homework 1 chapters 1, 2, and 3

Acc 557 homework 1 chapters 1, 2, and 3

ChristopherOjeda123

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httpACC 557 – Homework 1 Chapters 1, 2, and 3Due Week 2 and.docx

httpACC 557 – Homework 1 Chapters 1, 2, and 3Due Week 2 and.docx

httpACC 557 – Homework 1 Chapters 1, 2, and 3Due Week 2 and.docx

The following trial balance is for Jackson Sales Company, a home i.docx

The following trial balance is for Jackson Sales Company, a home i.docx

The following trial balance is for Jackson Sales Company, a home i.docx

Excel Storage Corporation You are an accountant working at.pdf

Excel Storage Corporation You are an accountant working at.pdf

Excel Storage Corporation You are an accountant working at.pdf

The December 31 2012 trial balances of Pettie Corporation .pdf

The December 31 2012 trial balances of Pettie Corporation .pdf

The December 31 2012 trial balances of Pettie Corporation .pdf

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

Acc 557 homework 1 5 complete solution

1. Analyze and Record Transactions in a Journal2. Post Transacti.docx

1. Analyze and Record Transactions in a Journal2. Post Transacti.docx

1. Analyze and Record Transactions in a Journal2. Post Transacti.docx

Financial Accounting PrinciplesAssessment 3 Internal Control

Financial Accounting PrinciplesAssessment 3 Internal Control

Financial Accounting PrinciplesAssessment 3 Internal Control

Acc 557 homework 1 chapters 1, 2, and 3

Acc 557 homework 1 chapters 1, 2, and 3

Acc 557 homework 1 chapters 1, 2, and 3

Acc 557 homework 1 chapters 1, 2, and 3

Acc 557 homework 1 chapters 1, 2, and 3

Acc 557 homework 1 chapters 1, 2, and 3

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一比一原版(UIUC毕业证书)UIUC毕业证香槟分校毕业证成绩单学位证书

一比一原版(UIUC毕业证书)UIUC毕业证香槟分校毕业证成绩单学位证书

一比一原版(UIUC毕业证书)UIUC毕业证香槟分校毕业证成绩单学位证书

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Bahawalpur Culture.pptx pptx pptx pttx pttx

Bahawalpur Culture.pptx pptx pptx pttx pttx

Bahawalpur Culture.pptx pptx pptx pttx pttx

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一比一原版(ASU毕业证书)亚利桑那州立大学毕业证成绩单学位证书

一比一原版(ASU毕业证书)亚利桑那州立大学毕业证成绩单学位证书

一比一原版(ASU毕业证书)亚利桑那州立大学毕业证成绩单学位证书

Bond Bazaar Powerpoint Presentation in Details

Bond Bazaar Powerpoint Presentation in Details

Bond Bazaar Powerpoint Presentation in Details

Chandrakant Akela

Prezentacja Q1 2024 EN strona www relacji

Prezentacja Q1 2024 EN strona www relacji

Prezentacja Q1 2024 EN strona www relacji

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一比一原版(SFU毕业证书)西蒙菲莎大学毕业证成绩单学位证书

一比一原版(SFU毕业证书)西蒙菲莎大学毕业证成绩单学位证书

一比一原版(SFU毕业证书)西蒙菲莎大学毕业证成绩单学位证书

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Can I exchange pi coins for usdt on HTX Well you can sell your pi coins easily. But not on HTX exchange because we are still in the enclosed mainnet. Exchanges like binance are only displaying the price not actually trading them. ✅ How can i sell my pi coins? Well right now in the enclosed mainnet miners are allowed to barter pi coins with merchants, What is a pi merchant? Since pi network is not doing any crypto presale or ico offerings, the only way exchanges like binance and huobi can get pi is by buying from miners. So a merchant is a verified pioneer who facilities the transactions between miners and exchanges supply chain.. ✅ How can i sell my pi coins to a merchant or how to find them? To avoid issues or pondering i will glady leave the contact of my personal pi merchant. I have traded more than 6k pi coins successfully in the enclosed mainnet without having issues. 👇 Telegram --- @Cryptopioneer1 Thanks for your time. And have a nice day. Meldin cares.

How to exchange my pi coins on HTX in 2024

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How to exchange my pi coins on HTX in 2024

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一比一原版(Caltech毕业证书)加利福尼亚理工学院毕业证成绩单学位证书

一比一原版(Caltech毕业证书)加利福尼亚理工学院毕业证成绩单学位证书

一比一原版(Caltech毕业证书)加利福尼亚理工学院毕业证成绩单学位证书

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Rapport annuel de Encevo Group pour l'année 2023

Rapport annuel de Encevo Group pour l'année 2023

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1. Terrific Temps fills temporary employment positions for local businesses. Some businesses pay in advance for services; others are billed after services have been performed. Advanced payments are credited to an account entitled Unearned Fees. Adjusting entries are performed on a monthly basis. An unadjusted trial balance dated December 31, 2011, follows. (Bear in mind that adjusting entries have already been made for the first 11 months of 2011, but not for December.) Other Data 1. Accrued but unrecorded fees earned as of December 31, 2011, amount to $1,500. 2. Records show that $2,500 of cash receipts originally recorded as unearned fees had been earned as of December 31. 3. The company purchased a six-month insurance policy on September 1, 2011, for $1,800. 4. On December 1, 2011, the company paid its rent through February 28, 2012. 5. Office supplies on hand at December 31 amount to $400. 6. All equipment was purchased when the business first formed. The estimated life of the equipment at that time was 10 years (or 120 months). 7. On August 1, 2011, the company borrowed $12,000 by signing a six-month, 8 percent note payable. The entire note, plus six months’ accrued interest, is due on February 1, 2012. 8. Accrued but unrecorded salaries at December 31 amount to $2,700. 9. Estimated income taxes expense for the entire year totals $15,000. Taxes are due in the first quarter of 2012.

2. a. For each of the numbered paragraphs, prepare the necessary adjusting entry (including an explanation). b. Determine that amount at which each of the following accounts will be reported in the company’s 2011 income statement: 1. Fees Earned 2. Travel Expense 3. Insurance Expense 4. Rent Expense 5. Offi ce Supplies Expense 6. Utilities Expense 7. Depreciation Expense: Equipment 8. Interest Expense 9. Salaries Expense 10. Income Taxes Expense