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Luscious layers bakery pg 1
1.
Luscious Layers Bakery 2016 15-Feb
Cash 60,000.00$ Capital 60,000.00$ 15-Feb Cash 40,000.00$ Notes Payable 40,000.00$ 15-Feb Prepaid Rent (for 6 months) 12,000.00$ Cash 12,000.00$ 16-Feb Machinery (cash register) 1,419.00$ Cash 1,419.00$ 16-Feb Advertising Expense 2,000.00$ Cash 2,000.00$ 16-Feb Machinery (for industrial ovens) 10,166.00$ Cash 10,166.00$ 17-Feb Furniture and Fixtures 10,496.29$ Cash 10,496.29$ 18-Feb Inventory 10,438.57$ Accounts Payable $10,438.57 18-Feb Supplies 2,059.35$ Cash $2,059.35 19-Feb Inventory (for inventory freight payament) 61.34$ Cash 61.34$ 29-Feb Cash $6,247.49 Revenue $6,247.49 Cost of Goods Sold $4,326.47 Inventory $4,326.47 28-Feb Withdrawal (Salary paid to owner) $1,458.33 Cash $1,458.33 29-Feb Adjusting Entries Salary Expense (for 2/22 - 2/26) 832.00$ Salary Payable 832.00$ 29-Feb Interest Expense 133.33$ Interest Payable 133.33$ 29-Feb Rent Expense 1,000.00$ Prepaid Rent 1,000.00$ 29-Feb Depreciation Expense (for machinery) 169.43$ Accumulated Depreciation 169.43$ 29-Feb Depreciation Expense (cash register) 23.65$ Accumulated Depreciation 23.65$ 29-Feb Depreciation Expense (for furniture) 124.96$ Accumulated Depreciation 124.96$ 29-Feb Supplies Expense 539.43$ Supplies 539.43$ Balance Sheet Accounts Cash Prepaid Rent Inventory Supplies 15-Feb 60,000.00$ 15-Feb 12,000.00$ 18-Feb $10,438.57 18-Feb $2,059.35 29-Feb 15-Feb 40,000.00$ 1,000.00$ 29-Feb $4,326.47 29-Feb 539.43$ 15-Feb 11,000.00$ 12,000.00$ $1,519.92 16-Feb 19-Feb 61.34$ 1,419.00$ 16-Feb $6,173.44 2,000.00$ 16-Feb 10,166.00$ 17-Feb 10,496.29$ 18-Feb $2,059.35 19-Feb 61.34$ 29-Feb $6,247.49 28-Feb $1,458.33 106,247.49$ 39,660.31$ 66,587.18$ Machinery Furniture and Fixtures Accumulated Depreciation (for machinery) Accumulated Depreciation (for cash register 16-Feb 1,419.00$ 17-Feb 10,496.29$ 29-Feb 29-Feb 169.43$ 23.65$ 16-Feb 10,166.00$ 11,585.00$ 10,496.29$ Accumulated Depreciation (for furniture) 29-Feb 124.96$ Accounts Payable Notes Payable Salary Payable Interest Payable 18-Feb 15-Feb 29-Feb 29-Feb $10,438.57 40,000.00$ 832.00$ 133.33$ Capital Withdrawal 15-Feb 28-Feb $1,458.33 60,000.00$ Income Statement Accounts Sales Revenue Cost of Goods Sold 29-Feb 29-Feb $4,326.47 $6,247.49 Advertising Expense Salary Expense Interest Expense Rent Expense 16-Feb 2,000.00$ 29-Feb 832.00$ 29-Feb 133.33$ 29-Feb 1,000.00$ Depreciation Expense (for machinery) Depreciation Expense (for cash register) Depreciation Expense (for furniture) 29-Feb 169.43$ 29-Feb 23.65$ 29-Feb 124.96$ Supplies Expense 29-Feb 539.43$ Luscious Layers Bakery Luscious Layers Bakery Unadjusted Trial Balance Adjusted Trial Balance 29-Feb-16 2/29/2016 Account Title Debits Credits Account Title Debits Credits Income Statement Balance Sheet Cash 66,587.18$ Cash 66,587.18$ 66,587.18$ Accounts Receivable Prepaid Rent 11,000.00$ Prepaid Rent 11,000.00$ 11,000.00$ Inventory $6,173.44 Inventory 6,173.44$ 6,173.44$ Supplies 1,519.92$ Supplies 1,519.92$ 1,519.92$ Machinery 11,585.00$ Machinery 11,585.00$ 11,585.00$ Furniture and Fixtures 10,496.29$ Furniture and Fixtures 10,496.29$ 10,496.29$ Accumulated Depreciation(machinery) 169.43$ Accumulated Depreciation(machinery) 169.43$ 169.43$ Accumulated Depreciation (cash register) 23.65$ Accumulated Depreciation (cash register) 23.65$ 23.65$ Accumulated Depreciation (furniture) 124.96$ Accumulated Depreciation (furniture) 124.96$ 124.96$ Accounts Payable $10,438.57 Accounts Payable 10,438.57$ 10,438.57$ Notes Payable 40,000.00$ Notes Payable 40,000.00$ 40,000.00$ Salary Payable 832.00$ Salary Payable 832.00$ 832.00$ Interest Payable 133.33$ Interest Payable 133.33$ 133.33$ Capital 60,000.00$ Capital 60,000.00$ 60,000.00$ Withdrawal $1,458.33 Withdrawal $1,458.33 $1,458.33 Sales Revenue $6,247.49 Sales Revenue $6,247.49 $6,247.49 Cost of Goods Sold 4,326.47$ Cost of Goods Sold 4,326.47$ 4,326.47$ Advertising Expense 2,000.00$ Advertising Expense 2,000.00$ 2,000.00$ Salary Expense 832.00$ Salary Expense 832.00$ 832.00$ Interest Expense 133.33$ Interest Expense 133.33$ 133.33$ Rent Expense 1,000.00$ Rent Expense 1,000.00$ 1,000.00$ Depreciation Expense 169.43$ Depreciation Expense 169.43$ 169.43$ Depreciation Expense 23.65$ Depreciation Expense 23.65$ 23.65$ Depreciation Expense 124.96$ Depreciation Expense 124.96$ 124.96$ Supplies Expense 539.43$ Suplies Expense 539.43$ 539.43$ 117,969.43$ 117,969.43$ 117,969.43$ 117,969.43$ 9,149.27$ $6,247.49 108,820.16$ 111,721.94$ Net Loss 2,901.78$ 111,721.94$ 111,721.94$
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