Splish Company had the following selected transactions- Apr- 1- 2022 A.pdf
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Splish Company had the following selected transactions. Apr. 1, 2022 Accepted Goodwin Company's 12-month, 10% note in settlement of a $26 , 400 account receivable. July 1, 2022 Loaned $28 , 400 cash to Thomas Slocombe on a 9-month, 8% note. Dec. 31, 2022 Accrued interest on all notes receivable. Apr. 1, 2023 Received principal plus interest on the Goodwin note. Apr. 1, 2023 Thomas Slocombe dishonored its note: Splish expects it will eventually collect. Prepare journal entries to record the transactions. Splish prepares adjusting entries once a year on December 31, (Credit account titles are automatically indented when amount is entered. Do not indent manually. Recordjoumalentries in the order presented in the problem. (To record interest at 8\%) (To record principal plus interest on the Goodwin note) (Torecord note dishonoured).
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The stockholders' equity accounts of Sarasota Corp- on January 1- 2022.pdf
The stockholders' equity accounts of Sarasota Corp. on January 1, 2022, were as follows. During
2022, the corporation had the following transactions and events pertaining to its stockholders'
equity. Feb. 1 Issued 5,000 shares of common stock for $30 , 000 . Mar. 20 Purchased 1,000
additional shares of common treasury stock at $9 per share. Oct. 1 Declared a 6\% cash dividend
on preferred stock, payable November 1. Nov. 1 Paid the dividend declared on October 1. Dec. 1
Declared a $0.75 per share cash dividend to common stockholders of record on December 15,
payable December 31 , 2022 . Dec. 31 Paid the dividend declared on December 1. (a) Prepare a
tabular summary that includes the January 1, 2022, balances. Do not include the beginning
balance in Retained Earnings in the tabular summary. (b) Record the 2022 transactions in the
tabular summary. for the particular Asset, Liability or Equity item that was reduced.).
ProblemIssuance of stock organization costs. Snowbound Corporat.docx
Problem
Issuance of stock: organization costs. Snowbound Corporation was incorporated in July. The firm's charter authorized the sale of 200,000 shares of $10 par-value common stock. The following transactions occurred during the year:
7/1:
Sold 45,000 shares of common stock to investors for $18 per share. Cash was collected and the shares were issued.
7/7:
Issued 600 shares to Sharon Dale, attorney-at-law, for services rendered during the corporation's organizational phase. Dale charged $12,600 for her work.
8/11:
Sold 20,000 shares to investors for $22 per share. Cash was collected and the shares were issued.
12/14:
Issued 30,000 shares to the MJB Company for land valued at $900,000.
Instructions
Prepare journal entries to record each transaction.
Student Guidance ReportAshford University ACC205Guidance ReportWeek FourLISTEN TO AUDIO/VIDEO EXPLAINING THE GUIDANCE REPORTYELLOW INDICATES ACCOUNT AMOUNTS CHANGEDChange Account to:Based Upon Course Start DateAccount to
be changedOriginal
AmountJan - FebMar-AprMay-JunJul-AugSept-OctNov-DecCh 7 Ex 2Loan$ 225,000$ 250,000$ 260,000$ 270,000$ 280,000$ 290,000$ 450,000QuestionsYOUR ANSWERS BASED UPON COURSE START DATEa. Compute Hall’s accrued interest as of December 31, 20X1.b. Present the appropriate balance sheet disclosure for the accrued interest and the current and long-term portion of the outstanding debt as of December 31, 20X1.c. Repeat parts (a) and (b) using a date of December 31, 20X2, rather than December 31, 20X1. Assume that Hall is in compliance with the terms of the loan agreement.Accrued interest 12/31/X2DisclosureAccount to
be changedOriginal
AmountJan - FebMar-AprMay-JunJul-AugSept-OctNov-DecCh 7 Ex 4Salary expense5000051,00052,00053,00054,00055,00056,000QuestionsYOUR ANSWERS BASED UPON COURSE START DATESalary expenseSocial Security PayableMedicare PayableFed Taxes PayableState Taxes PayableInsurance PayableCashPayroll Tax ExpenseSocial Security PayableMedicare PayableState unemploymentFed unemploymentAccount to
be changedOriginal
AmountJan - FebMar-AprMay-JunJul-AugSept-OctNov-DecCh 7 Pb 212/1 Note payable2000025,00026,00028,00030,00031,00033,00012/1 Interest rate015%15%15%15%15%15%Warranty2027202820292030203120322033Purchase on account1600017,00018,00019,00020,00021,00022,000Note payable50006,0007,0008,0009,00010,00011,000Warranty repair162172182192202222232Salary accural14001,5001,6001,7001,8001,9002,000Vacation6%360006%37,0006%38,0006%39,0006%40,0006%41,0006%42,00012/26 interest120$ 120$ 120$ 120$ 120$ 120$ 120a. Prepare journal entries to record the preceding transactions and events.CashNotes PayableWarranty expenseWarranty LiabilityMerchandiseAccounts PayableCashNote PayableWarranty LiabilityCashSalary ExpenseSalary PayablePayroll ExpenseAccrued Vacation Payableb. Determine accrued interest as of December 31, 20XX, and prepare the necessary adjusting entry or entries.12/1 one month accrual12/26 60 day note-accrue 5 daysTotal Interest Acc.
Blossom Farms is a grower of hybrid seed corn for Bend Genetics Corpo.pdf
Blossom Farms is a grower of hybrid seed corn for Bend Genetics Corporation. It has had two
exceptionally good years and has elected to invest its excess funds in bonds. The following
selected transactions relate to bonds acquired as an investment by Blossom Farms, whose fiscal
year ends on December 31. 2020 Jan. 1 Purchased at par $646,000 of Dover Corporation 10 -
year, 6% bonds dated January 1,2020 , directly from the issuing corporation. July 1 Received the
semiannual interest on the Dover bonds. Dec. 31 Accrual of interest at year-end on the Dover
bonds. Assume that all intervening transactions and adjustments have been properly recorded
and the number of bonds owned has not changed from December 31, 2020, to December 31,
2022.
Journalize the listed transactions for the years 2020. (Credit account titles are automatically
indented when the amount is entered. Do not indent manually. Record journal entries in the order
presented in the problem.).
Exercise 44. Accounting for prepaid expenses and unearned revenu.docx
Exercise 4
4. Accounting for prepaid expenses and unearned revenues. Hawaii-Blue began business on January 1 of the current year and offers deep-sea fishing trips to tourists. Tourists pay $125 in advance for an all-day outing off the coast of Maui. The company collected monies during January for 210 outings, with 30 of the tourists not planning to take their trips until early February.
Hawaii-Blue rents its fishing boat from Pacific Yacht Supply. An agreement was signed at the beginning of the year, and $72,000 was paid for the rights to use the boat for 2 full years.
1. Prepare journal entries to record (1) the collection of monies from tourists and (2) the revenue generated during January.
2. Calculate Hawaii-Blue's total obligation to tourists at the end of January. On what financial statement and in which section would this amount appear?
3. Prepare journal entries to record (1) the payment to Pacific Yacht Supply and (2) the subsequent adjustment on January 31.
4. On what financial statement would Hawaii-Blue's January boat rental cost appear?
Exercise 8
8. Closing entries. Gomez Company had the following adjusted trial balance on December 31:
Cash
$ 2,300
Accounts Receivable
16,500
Prepaid Insurance
1,200
Land
40,000
Accounts Payable
$ 1,800
Miguel Gomez, Capital
43,700
Miguel Gomez, Drawing
2,500
Service Revenue
38,000
Rent Expense
9,000
Insurance Expense
5,400
Advertising Expense
3,500
Utilities Expense
3,100
$83,500
$83,500
1. Prepare the closing entries that Gomez would record on December 31.
Problem 3
Adjusting entries. You have been retained to examine the records of Kathy's Day Care Center as of December 31, 20X3, the close of the current reporting period. In the course of your examination, you discover the following:
1. On January 1, 20X3, the Supplies account had a balance of $2,350. During the year, $5,520 worth of supplies was purchased, and a balance of $1,620 remained unused on December 31.
2. Unrecorded interest owed to the center totaled $275 as of December 31.
3. All clients pay tuition in advance, and their payments are credited to the Unearned Tuition Revenue account. The account was credited for $75,500 on August 31. With the exception of $15,500, which represented prepayments for 10 months' tuition from several well-to-do families, all amounts were for the current semester ending on December 31.
4. Depreciation on the school's van was $3,000 for the year.
5. On August 1, the center began to pay rent in 6-month installments of $21,000. Kathy wrote a check to the owner of the building and recorded the check in Prepaid Rent, a new account.
6. Two salaried employees earn $400 each for a 5-day week. The employees are paid every Friday, and December 31 falls on a Thursday.
7. Kathy's Day Care paid insurance premiums as follows, each time debiting Prepaid Insurance:
Date Paid
Policy No.
Length of Policy
Amount
Feb. 1, 20X2
1033MCM19
1 year
$540
Jan. 1, 20X3
7952789HP
1 year
912
Aug. 1, 20X3
XQ943675ST
2 ...
The post-closing trial balance of Wildhorse Corporation at December 3.pdf
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following stockholders' equity accounts. A review of the accounting records reveals the
following. 1. No errors have been made in recording 2022 transactions or in preparing the
closing entry for net income. 2. Preferred stock is $50 par, 6%, and cumulative, 15,800 shares
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cash dividend to preferred stock Allocation of the cash dividend to common stock
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b) Prepare a bond amortization schedule from the date of issue up to and including January 1,
2027.
c) Prepare all of the required journal entries related to the bonds that DC Ltd. will record up to
2026, including any adjusting journal entries at December 31, 2026.
d) What amounts would be reported as current and non-current in the liabilities section of DC Ltd.s
December 31, 2024, balance sheet?
e) The bonds were redeemed on January 1, 2026 (after the interest had been paid and recorded)
at 102. Prepare the journal entry for the redemption of the bonds.
f) Assume instead that the bonds were not redeemed on January 1, 2026. Record the entry for the
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MBA 502A—Financial Accounting Accounting Cycle Project (K.docx
MBA 502A—Financial Accounting
Accounting Cycle Project (KidKare, Inc. 2012S)
You have been asked to do the bookkeeping for KidKare Inc. for the last few days of December while their regular bookkeeper is ill. KidKare Inc. began operations on July 1, 2011. It provides childcare services Monday through Friday, except for holidays. End of month adjusting entries have been made for July through November. No entries have been made since Friday, December 23rd. KidKare has a December 31st fiscal year end, but prepares monthly interim financial statements. Laken Henry, manager and principle shareholder, provides you with the following:
Trial Balance as of December 23, 2011
Ref. #
Account Title
Debit
Credit
101
Cash
$ 12,094
110
Accounts Receivable
240
112
Allowance for Uncollectible Accounts
$ 122
120
Supplies on Hand
1,025
135
Prepaid Insurance
420
145
Other Prepaids
150
150
Office Equipment
3,120
155
Accumulated Depreciation—Office Equipment
325
160
Play Equipment
9,200
165
Accumulated Depreciation—Play Equipment
375
170
Van
25,000
175
Accumulated Depreciation—Van
1,600
190
KidKare Trademark
210
201
Accounts Payable
280
240
Income Taxes Payable
200
260
Notes Payable, 6% due through 2014
15,687
310
Common Stock, $1 par value (20,000 shares)
20,000
315
Additional Paid-in Capital
10,000
410
Childcare Revenue
60,600
425
Interest Revenue
61
515
Salaries & Wages Expense
42,500
525
Rent Expense
5,400
530
Utilities Expense
940
532
Insurance Expense
300
535
Supplies Expense
5,040
540
Bad Debt Expense
202
550
Depreciation Expense
2,300
560
Miscellaneous Expense
132
570
Interest Expense
427
580
Income Tax Expense
550
Totals
$109,250
$109,250
An examination of the Chart of Accounts revealed the following additional accounts:
140
Prepaid Rent
210
Revenue Received in Advance
215
Utilities Payable
220
Salaries & Wages Payable
235
Interest Payable
245
Dividends Payable
250
Other Short-term Obligations
340
Retained Earnings
380
Dividends
390
Income Summary
430
Miscellaneous Revenue
Information after December 24th:
a. On December 26, KidKare received $2,400 ($40 per day per child for 12 children for 5 days) from parents for child care services for the week of December 26 - 30.
b. On December 27, KidKare ordered 10 folding chairs for $28 each from Seats-Here Company to be delivered and paid for on January 2nd.
c. On December 28, KidKare paid $270 for the purchase of food snacks (supplies) for the children.
d. On December 28, KidKare’s Board of Directors declared a $.05 per share dividend on the 20,000 shares outstanding. The dividend will be paid on January 11, 2012.
e. On December 30, KidKare received a $200 check from the parents of one of the children for care the week of January 2th through 6th.
f. On December 30, KidKare paid $900 rent for the building for the month of January 2012.
g. On December 30, KidKare received the electricity bill of $230 for December. The bill was ...
Journalize the 2022 transactions and post to the account Stock inv.pdf
Journalize the 2022 transactions and post to the account Stock investments. (Use the Taccount
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problem)
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the fair values per stare of the common stocks were: Gehring Co. $32. Wooderson Ca, 58 , and
Kitselton Ca. $20. These investments should be classifed as lons term..
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The stockholders' equity accounts of Sarasota Corp- on January 1- 2022.pdf
The stockholders' equity accounts of Sarasota Corp. on January 1, 2022, were as follows. During
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equity. Feb. 1 Issued 5,000 shares of common stock for $30 , 000 . Mar. 20 Purchased 1,000
additional shares of common treasury stock at $9 per share. Oct. 1 Declared a 6\% cash dividend
on preferred stock, payable November 1. Nov. 1 Paid the dividend declared on October 1. Dec. 1
Declared a $0.75 per share cash dividend to common stockholders of record on December 15,
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ProblemIssuance of stock organization costs. Snowbound Corporat.docx
Problem
Issuance of stock: organization costs. Snowbound Corporation was incorporated in July. The firm's charter authorized the sale of 200,000 shares of $10 par-value common stock. The following transactions occurred during the year:
7/1:
Sold 45,000 shares of common stock to investors for $18 per share. Cash was collected and the shares were issued.
7/7:
Issued 600 shares to Sharon Dale, attorney-at-law, for services rendered during the corporation's organizational phase. Dale charged $12,600 for her work.
8/11:
Sold 20,000 shares to investors for $22 per share. Cash was collected and the shares were issued.
12/14:
Issued 30,000 shares to the MJB Company for land valued at $900,000.
Instructions
Prepare journal entries to record each transaction.
Student Guidance ReportAshford University ACC205Guidance ReportWeek FourLISTEN TO AUDIO/VIDEO EXPLAINING THE GUIDANCE REPORTYELLOW INDICATES ACCOUNT AMOUNTS CHANGEDChange Account to:Based Upon Course Start DateAccount to
be changedOriginal
AmountJan - FebMar-AprMay-JunJul-AugSept-OctNov-DecCh 7 Ex 2Loan$ 225,000$ 250,000$ 260,000$ 270,000$ 280,000$ 290,000$ 450,000QuestionsYOUR ANSWERS BASED UPON COURSE START DATEa. Compute Hall’s accrued interest as of December 31, 20X1.b. Present the appropriate balance sheet disclosure for the accrued interest and the current and long-term portion of the outstanding debt as of December 31, 20X1.c. Repeat parts (a) and (b) using a date of December 31, 20X2, rather than December 31, 20X1. Assume that Hall is in compliance with the terms of the loan agreement.Accrued interest 12/31/X2DisclosureAccount to
be changedOriginal
AmountJan - FebMar-AprMay-JunJul-AugSept-OctNov-DecCh 7 Ex 4Salary expense5000051,00052,00053,00054,00055,00056,000QuestionsYOUR ANSWERS BASED UPON COURSE START DATESalary expenseSocial Security PayableMedicare PayableFed Taxes PayableState Taxes PayableInsurance PayableCashPayroll Tax ExpenseSocial Security PayableMedicare PayableState unemploymentFed unemploymentAccount to
be changedOriginal
AmountJan - FebMar-AprMay-JunJul-AugSept-OctNov-DecCh 7 Pb 212/1 Note payable2000025,00026,00028,00030,00031,00033,00012/1 Interest rate015%15%15%15%15%15%Warranty2027202820292030203120322033Purchase on account1600017,00018,00019,00020,00021,00022,000Note payable50006,0007,0008,0009,00010,00011,000Warranty repair162172182192202222232Salary accural14001,5001,6001,7001,8001,9002,000Vacation6%360006%37,0006%38,0006%39,0006%40,0006%41,0006%42,00012/26 interest120$ 120$ 120$ 120$ 120$ 120$ 120a. Prepare journal entries to record the preceding transactions and events.CashNotes PayableWarranty expenseWarranty LiabilityMerchandiseAccounts PayableCashNote PayableWarranty LiabilityCashSalary ExpenseSalary PayablePayroll ExpenseAccrued Vacation Payableb. Determine accrued interest as of December 31, 20XX, and prepare the necessary adjusting entry or entries.12/1 one month accrual12/26 60 day note-accrue 5 daysTotal Interest Acc.
Blossom Farms is a grower of hybrid seed corn for Bend Genetics Corpo.pdf
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exceptionally good years and has elected to invest its excess funds in bonds. The following
selected transactions relate to bonds acquired as an investment by Blossom Farms, whose fiscal
year ends on December 31. 2020 Jan. 1 Purchased at par $646,000 of Dover Corporation 10 -
year, 6% bonds dated January 1,2020 , directly from the issuing corporation. July 1 Received the
semiannual interest on the Dover bonds. Dec. 31 Accrual of interest at year-end on the Dover
bonds. Assume that all intervening transactions and adjustments have been properly recorded
and the number of bonds owned has not changed from December 31, 2020, to December 31,
2022.
Journalize the listed transactions for the years 2020. (Credit account titles are automatically
indented when the amount is entered. Do not indent manually. Record journal entries in the order
presented in the problem.).
Exercise 44. Accounting for prepaid expenses and unearned revenu.docx
Exercise 4
4. Accounting for prepaid expenses and unearned revenues. Hawaii-Blue began business on January 1 of the current year and offers deep-sea fishing trips to tourists. Tourists pay $125 in advance for an all-day outing off the coast of Maui. The company collected monies during January for 210 outings, with 30 of the tourists not planning to take their trips until early February.
Hawaii-Blue rents its fishing boat from Pacific Yacht Supply. An agreement was signed at the beginning of the year, and $72,000 was paid for the rights to use the boat for 2 full years.
1. Prepare journal entries to record (1) the collection of monies from tourists and (2) the revenue generated during January.
2. Calculate Hawaii-Blue's total obligation to tourists at the end of January. On what financial statement and in which section would this amount appear?
3. Prepare journal entries to record (1) the payment to Pacific Yacht Supply and (2) the subsequent adjustment on January 31.
4. On what financial statement would Hawaii-Blue's January boat rental cost appear?
Exercise 8
8. Closing entries. Gomez Company had the following adjusted trial balance on December 31:
Cash
$ 2,300
Accounts Receivable
16,500
Prepaid Insurance
1,200
Land
40,000
Accounts Payable
$ 1,800
Miguel Gomez, Capital
43,700
Miguel Gomez, Drawing
2,500
Service Revenue
38,000
Rent Expense
9,000
Insurance Expense
5,400
Advertising Expense
3,500
Utilities Expense
3,100
$83,500
$83,500
1. Prepare the closing entries that Gomez would record on December 31.
Problem 3
Adjusting entries. You have been retained to examine the records of Kathy's Day Care Center as of December 31, 20X3, the close of the current reporting period. In the course of your examination, you discover the following:
1. On January 1, 20X3, the Supplies account had a balance of $2,350. During the year, $5,520 worth of supplies was purchased, and a balance of $1,620 remained unused on December 31.
2. Unrecorded interest owed to the center totaled $275 as of December 31.
3. All clients pay tuition in advance, and their payments are credited to the Unearned Tuition Revenue account. The account was credited for $75,500 on August 31. With the exception of $15,500, which represented prepayments for 10 months' tuition from several well-to-do families, all amounts were for the current semester ending on December 31.
4. Depreciation on the school's van was $3,000 for the year.
5. On August 1, the center began to pay rent in 6-month installments of $21,000. Kathy wrote a check to the owner of the building and recorded the check in Prepaid Rent, a new account.
6. Two salaried employees earn $400 each for a 5-day week. The employees are paid every Friday, and December 31 falls on a Thursday.
7. Kathy's Day Care paid insurance premiums as follows, each time debiting Prepaid Insurance:
Date Paid
Policy No.
Length of Policy
Amount
Feb. 1, 20X2
1033MCM19
1 year
$540
Jan. 1, 20X3
7952789HP
1 year
912
Aug. 1, 20X3
XQ943675ST
2 ...
The post-closing trial balance of Wildhorse Corporation at December 3.pdf
The post-closing trial balance of Wildhorse Corporation at December 31,2022 , contains the
following stockholders' equity accounts. A review of the accounting records reveals the
following. 1. No errors have been made in recording 2022 transactions or in preparing the
closing entry for net income. 2. Preferred stock is $50 par, 6%, and cumulative, 15,800 shares
have been outstanding since January 1,2021. 3. Authorized stock is 20,800 shares of preferred,
520,000 shares of common with a $10 par value. 4. The January 1 balance in Retained Earnings
was $1,190,000. 5. On July 1,19,400 shares of common stock were issued for cash at $18 per
share. 6. On September 1, the company discovered an understatement error of $92,400 in
computing salaries and wages expense in 2021 . The net of tax effect of $64,680 was properly
debited directly to Retained Earnings. 7. A cash dividend of $260,000 was dectared and properly
allocated to preferred and common stock on October 1. No dividends were paid to preferred
stockholders in 2021. 8. On December 31 , a 10% common stock dividend was declared out of
retained eamings on common stock when the market price per share was $18. 9. Net income for
the year was $595,000. 10. On December 31,2022 , the directors authorized disclosure of a
$208,000 restriction of retained earnings for plant
Compute the allocation of the cash dividend to preferred and common stock. Allocation of the
cash dividend to preferred stock Allocation of the cash dividend to common stock
(a) Reproduce the Retained Earnings account for 2022. (Uist items in order presented in the
problem.)
Prepare a stockholders' equity section at December 31, 2022. (Enter account name only and do
not provide descriptive information) WILDHORSE CORPORATION Partial Balance Sheet $$.
On January 1 2024 DC Ltd issued bonds with a maturity val.pdf
On January 1, 2024, DC Ltd. issued bonds with a maturity value of $8 million when the market rate
of interest was 4%. The bonds have a coupon (contractual) interest rate of 5% and mature on
January 1, 2034. Interest on the bonds is payable semi-annually on July 1 and January 1 of each
year. The companys year end is December 31.
a) Calculate the issue price of the bonds.
b) Prepare a bond amortization schedule from the date of issue up to and including January 1,
2027.
c) Prepare all of the required journal entries related to the bonds that DC Ltd. will record up to
2026, including any adjusting journal entries at December 31, 2026.
d) What amounts would be reported as current and non-current in the liabilities section of DC Ltd.s
December 31, 2024, balance sheet?
e) The bonds were redeemed on January 1, 2026 (after the interest had been paid and recorded)
at 102. Prepare the journal entry for the redemption of the bonds.
f) Assume instead that the bonds were not redeemed on January 1, 2026. Record the entry for the
repayment of the bonds on January 1, 2034..
MBA 502A—Financial Accounting Accounting Cycle Project (K.docx
MBA 502A—Financial Accounting
Accounting Cycle Project (KidKare, Inc. 2012S)
You have been asked to do the bookkeeping for KidKare Inc. for the last few days of December while their regular bookkeeper is ill. KidKare Inc. began operations on July 1, 2011. It provides childcare services Monday through Friday, except for holidays. End of month adjusting entries have been made for July through November. No entries have been made since Friday, December 23rd. KidKare has a December 31st fiscal year end, but prepares monthly interim financial statements. Laken Henry, manager and principle shareholder, provides you with the following:
Trial Balance as of December 23, 2011
Ref. #
Account Title
Debit
Credit
101
Cash
$ 12,094
110
Accounts Receivable
240
112
Allowance for Uncollectible Accounts
$ 122
120
Supplies on Hand
1,025
135
Prepaid Insurance
420
145
Other Prepaids
150
150
Office Equipment
3,120
155
Accumulated Depreciation—Office Equipment
325
160
Play Equipment
9,200
165
Accumulated Depreciation—Play Equipment
375
170
Van
25,000
175
Accumulated Depreciation—Van
1,600
190
KidKare Trademark
210
201
Accounts Payable
280
240
Income Taxes Payable
200
260
Notes Payable, 6% due through 2014
15,687
310
Common Stock, $1 par value (20,000 shares)
20,000
315
Additional Paid-in Capital
10,000
410
Childcare Revenue
60,600
425
Interest Revenue
61
515
Salaries & Wages Expense
42,500
525
Rent Expense
5,400
530
Utilities Expense
940
532
Insurance Expense
300
535
Supplies Expense
5,040
540
Bad Debt Expense
202
550
Depreciation Expense
2,300
560
Miscellaneous Expense
132
570
Interest Expense
427
580
Income Tax Expense
550
Totals
$109,250
$109,250
An examination of the Chart of Accounts revealed the following additional accounts:
140
Prepaid Rent
210
Revenue Received in Advance
215
Utilities Payable
220
Salaries & Wages Payable
235
Interest Payable
245
Dividends Payable
250
Other Short-term Obligations
340
Retained Earnings
380
Dividends
390
Income Summary
430
Miscellaneous Revenue
Information after December 24th:
a. On December 26, KidKare received $2,400 ($40 per day per child for 12 children for 5 days) from parents for child care services for the week of December 26 - 30.
b. On December 27, KidKare ordered 10 folding chairs for $28 each from Seats-Here Company to be delivered and paid for on January 2nd.
c. On December 28, KidKare paid $270 for the purchase of food snacks (supplies) for the children.
d. On December 28, KidKare’s Board of Directors declared a $.05 per share dividend on the 20,000 shares outstanding. The dividend will be paid on January 11, 2012.
e. On December 30, KidKare received a $200 check from the parents of one of the children for care the week of January 2th through 6th.
f. On December 30, KidKare paid $900 rent for the building for the month of January 2012.
g. On December 30, KidKare received the electricity bill of $230 for December. The bill was ...
Journalize the 2022 transactions and post to the account Stock inv.pdf
Journalize the 2022 transactions and post to the account Stock investments. (Use the Taccount
form) (Rht ail debit entries before credit entries Credit account titler are outanoticoly indented
when omount is entered. Do not indent manually. If no entry is required, select "No entry" for
the account titles and enter Ofor the amounts. Record journol entries in the order presented in the
problem)
On December 31,2021 , the end of its first year of operations, Wildhorse Associates owned the
following securities, that are held as a long-term investments. The securities are not held for
influence or control of the investee. On Decamber 31, 2021, the total fair value of the securities
was equal to its cost. in 2022, the following transactions occurred. Mug: 1 Received 3050 per
share canh dividend on Gehring Co, common stock Sept. 1 Sold 1440 shares of Wooderson Ca.
commonstock for cash at $8 per share. Oc. 1 Sold 760 shares of Gehring Co. common stock for
cash at $33 per share. Now 1 Received $1 per share cash dividend on Kitselton Co. common
stock. Dec. 15 Recrived saso per shase cash dividend on Gehring Co. common stock. Dec. 31
Recelved $1 per share aninual cash dividend on Wooderson Ca. comman stock: At December 31,
the fair values per stare of the common stocks were: Gehring Co. $32. Wooderson Ca, 58 , and
Kitselton Ca. $20. These investments should be classifed as lons term..
Stewart Parnell- the former CEO of the now-bankrupt Peanut Corporation.pdf
Stewart Parnell, the former CEO of the now-bankrupt Peanut Corporation of America, was
charged with falsifying food safety reports required by the FDA. The reports certified that his
peanut base product was salmonella free. In some cases, the tests were not yet complete when the
certification was done and in other cases the tests indicated the presence of salmonella. The
crime Mr. Parnell is charged with is shipping contaminated food. What would the federal
government have to show in its case to establish the crime? That Mr. Parnell knew that the
product was contaminated before shipment occurred. That Mr. Parnell saw the actual product
before it was shipped. That Mr. Parnell did the actual shipping of the product. all of the above.
Steric effect refers to proteins being packed together so tightly that.pdf
Steric effect refers to proteins being packed together so tightly that there is no room for water to
attac to the proteins. True False Question 13 During the onset phase of rigor mortis, ATP
decreases. True False Question 14 During the completion phase of rigor mortis, pH is in the
steady state..
Station C Marchantia- or liverwort- is thought to be descended from la.pdf
Station C Marchantia, or liverwort, is thought to be descended from land plants that appeared
approximately 350 million years ago. Liverwort plants are found in moist areas because, like
green algae, they require water to reproduce. Examine the cuticle, pores, and rhizoids of the
liverwort. The cuticle is a waxy, protective membrane that covers the leaf-like structures of all
terrestrial plants. The cuticle prevents gases from entering or leaving the plant, so the liverwort
has pores, holes in the leaves, to allow for gas exchange. The pores are located on the top surface
of the cuticle. Special root-like structures called rhizoids attach the liverwort to the ground, but
they do not function to absorb water and nutrients. The rhizoids are thin projections that extend
away from the plant. Questions 1. Draw and label the pores, cuticle, and rhizoids on the liverwort
you observe on the microscope slide. 2. Why do plants need pores? 3. How do the adaptations of
the liverwort help it survive in a terrestrial environment?.
Steganography is used to hide malware and botnets on publicly availabl.pdf
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intruder gathers information about a public network's access point and impersonates it. Wireless
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Statistical Independence and Dependence Dependent Events (1 of 2 ) Wha.pdf
Statistical Independence and Dependence Dependent Events (1 of 2 ) What is the probability of
drawing a blue ball? Figure 11.4 Dependent events.
Station B Mycorrhizae are fungi that have formed a mutualistic relatio.pdf
Station B Mycorrhizae are fungi that have formed a mutualistic relationship with plants. The
fungi live either inside plant roots or on the outer membrane of plant roots. Plants provide sugars
for the fungi, and the fungi absorb water and minerals to be used by the plants. Fungi absorb
water and nutrients much better than plant roots. Nearly every land plant possesses mycorrhizae.
On the microscope slide, the mycorrhizae are located inside the plant root and stain a dark color.
Questions 1. Draw the root cross-section and label the mycorrhizae. 2. How do mycorrhizae help
plants live on land?.
statements mostly relates to COSO- represents the accounting professio.pdf
statements mostly relates to COSO? represents the accounting profession before rule-making
bodies and is responsible for grading the Uniform CPA Exam. maintains the authoritative
standards of financial reporting recognized by the other regulators and organizations for the audit
profession. focuses on providing guidance to management and expertise in the areas of internal
control, enterprise risk management, and fraud deterrence. oversees the audits of public
companies to protect the interests of uses of the financial statements such as investors..
Station D Selaginella belongs to the lycopod plant group- Lycopods gro.pdf
Station D Selaginella belongs to the lycopod plant group. Lycopods grow in moist areas where
ferns and mosses are found. Selaginella possesses true roots, which differ from rhizoids because
true roots do contain vascular tissue. True roots function to carry water to the upper parts of the
plant through a specialized tissue called xylem. Selaginella also possesses stomata, which are
specialized pores in the cuticle. Stomata open and close through the actions of guard cells. There
are two guard cells, one on each side of a stoma. The opening and closing of these guard cells
requires energy. Questions 1. Draw the leaf epidermis. Label the stomata, guard cells, and
cuticle. The leaf on the slide is not Selaginella, but it has very visible stomata. 2. How do stomata
differ from pores like those on the liverwort? (Refer to the background information for Station C
and Station D.) 3. How do stomata help plants survive in a terrestrial environment? 4. How do
true roots help plants live on land?.
Statement 1- Hydrogen bonds are responsible for specific base-pair for.pdf
Statement 1 : Hydrogen bonds are responsible for specific base-pair formation in the DNA double helix.
Statement 2 : The hydrogen atom in a hydrogen bond is partially shared by two electronegative atoms such as nitrogen
or oxygen.
46.
A height [pitch ] of a right handed -helix in proteins contain 21 amino acids will be ------------------ A o.
State what enzyme the pesticide DDT targets and explain why it kills i.pdf
State what enzyme the pesticide DDT targets and explain why it kills its target organism. Then,
create an experiment to determine what level of DDT pesticide is toxic to humans or animals in
the short and long term. Describe your experiment including the independent, dependent, and
control variables. Also, describe the planned method and hypothesis..
State the advantages and limitations of using microforms- In what ways.pdf
State the advantages and limitations of using microforms. In what ways does metadata aid in
managing records? Name at least three common metadata elements used in RIM software
programs. Why should employees be careful about what they write in e-mails on their employers'
computers? What is ISO? What is the internationally recognized standardization of records
management policies and procedures? Control is the function that provides essential information
for records management. Define the three types of control, giving an example of each. The
control function monitors three major areas of records management. Describe the three links in
the scope of control and the relationships among the links..
State the first principle of cell theory-Describe the main purpose of.pdf
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• Describe the main purpose of the extracellular matrix surrounding osteocytes.
• Describe and state function of cellular junctions such as tight junctions (occluding
junctions) and desmosomes.
state description and classification of the species down below and the (1).pdf
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importance.
1. Aspergillus cleistothecia: section
2. Penicillium: conidia
3. Sclerotium fruticola: conidia
4. Penicillium notatum
1. Aspergillus cleistothecia: section
2. Penicillium: conidia
3. Sclerotium fruticola: conidia
4. Penicillium notatum
1. Aspergillus cleistothecia: section
2. Penicillium: conidia
3. Sclerotium fruticola: conidia
4. Penicillium notatum.
Stanley had been wondering if he was coming down with the flu- His par.pdf
Stanley had been wondering if he was coming down with the flu, His partner had been
complaining about a sore throat and fatigue as well. Stanley was on campus, and he knew the flu
was making the rounds. He was frequently tired, which he knew was part of it, but the persistent
sore throat was what was bothering him the most. After brushing his teeth one morning he
looked in the mirror and was surprised, fascinated, and a bit disgusted to find his palatine tonsils
were enlarged and white. Given his symptoms, he felt he should go into the health center and get
it checked out. Stanley was diagnosed with Mononucleosis. Identify all of the correct statements
below regarding mono. A stanieys b cells may show sgess of infections and be targeted and
desuroyed by hin cytotoric T cels. 6. Mono is treated conservatively plenty of rest and flids, and
muybe some over the counter pain medication to keep combortabic. C. Mononucleosis and
influenza (fiu) are both caused by itwo differeng viruses D. I is likely that 5 tanlers pather has
Mononucieosis, and it may have been passed to Stariey by a shared drinking dess of visung E.
Most physicians wit recommiend stimulants lhe caffeine or energy drinks to hep stay alert during
Mono: F. Penicilin is the recoenmended treatment for monernudrosis.
SQL language 5 points Suppose that for an entity E- there are two cand.pdf
SQL language
5 points Suppose that for an entity E, there are two candidate keys, A and B. If we make A the
primary key, what should we do with B just treat it like a regular attribute use the NOT NULL
constraint use the UNIQUE constraint make it a SERIAL field.
Standards are important to lean because 1- Workers will know what to d.pdf
Standards are important to lean because
1.
Workers will know what to do at all times
2.
Uniformity needs fewer managers
3.
Chaos cannot support lean operations
4.
Non-normal conditions can be easily recognized
5.
Documentation is critical to lean management.
SQL language or a Movies database with a person entity with attributes.pdf
SQL language
or a Movies database with a person entity with attributes pid (key), fname, Iname, suppose we
want to add some publicity-related info for which media have done interviews or hich are
scheduled to do interviews. We would want to include the unique media name (ex:
"Entertainment Tonight"), the media type (ex: "TV", "print", or "web") and date of the terview.
How might this be modeled? Create an entity for Media with attributes for media name and type
and have a many-to-one relationship between Media and Person Create an entity for Media with
attributes for media name and type and have a one-to-many relationship between Media and
Person Add attributes for media name, type and interview date to Person Create an entity for
Media with attributes for media name and type and have a many-to-many relationship between
Media and Person.
SQL language For a Movies database with a Person entity and a Movie en.pdf
SQL language
For a Movies database with a Person entity and a Movie entity which have a relationship
Acts_In, suppose we wanted to add a count of the number of movies for each person -that is,
how many movies has an actor played a role in. How should we model this? Add the count as a
regular attribute of the Person entity Add the count as a regular attribute of the Acts_In
relationship Add the count as a derived attribute of the Acts_In relationship Add the count as a
derived attribute of the Person entity.
SQL language A movie may have many actors- and an actor can act in man (1).pdf
SQL language
A movie may have many actors, and an actor can act in many movies. A movie may have many
animators working on it, and an animator may work on many different movies. Suppose we try
to represent this in our database using a single "Credits" table, with columns movie_id, actor_id
and animator_id. The key of the table is the combination of all 3 attributes. The attributes are
each foreign keys to tables for Movies, Actors and Animators, respectively. What is wrong with
this? The table would be too big Either the actor_id or animator_id field would be null An actor
may play more than one role in the same movie Not all movies have actors.
sql code for this question below Portland Airports Ltd would like a.pdf
sql code for this question below
Portland Airports Ltd would like a database to be implemented to track information about
particular flights. Flights have no. of passengers, flight number, airline, day of the week, time
and duration. The status i.e. whether the flight is onTime, cancelled or delayed is also required.
All fights use an aircraft and arrive or depart from an airport. By definition, pilots are those
employees who are certified on at least one aircraft. An aircraft can be used for any flight
provided it has sufficient range. Pilots can pllot any flight provided they are certified on an
aircraft with sufficient range and maximum capacity. Employee's personal information and
salary are stored. Table 1 - Aircraft Records to be entered Table 2 -Flight Records to be entered
Table 3: Emplovee information Task 1 - Implement the ERD shown above. (45 marks) a. Write
create and use statements to create the database portlandAirports+ID\# [2] b. Create Table
Statements [12] (Ensure auto number is used for the Shift table) i. Using appropriate Foreign
Keys [ 4 ] ii. Ensure that the mandatory participation is implemented [2] b. Create Table
Statements (Ensure auto number is used for the Shift table) i. Using appropriate Foreign Keys ii.
Ensure that the mandatory participation is implemented iii. Using correct data types c. Create and
name the following constraints i. Ensure that email is unique ii. Ensure that the maxCapacity
field has a default value of 100 . d. Modify the respective table to add a minimum and maximum
range field to Aircraft. e. Ensure range values are checked to fall within the particular ranges f.
Delete the name field from the employee table and add first_name, Middle Initial and last name
fields. g. Ensure that the salary field can accept 12 digits of precision with a scale of 2 h. Add the
status field to flight and ensure it can only accept the values - cancelled, delaye or OnTime,
default to OnTime i. Delete the cargo field from the flight table add the distance Task 2.-
Demonstrate interacting with data ( 55 marks) a. Develop appropriate full and partial insert
statements for each table (Information in Tables 1 and 2 should be inserted as well as other
information given Ensure values are entered in your added columns) b. Add 1 additional records
for all tables except the aircraft table c. All Caribbean Airline and Jet Blue flights are delayed. d.
Give the first, middle initial, last name, email of all cmployees who are not pilots e. Display the
flight number, number of passengers, departure time, arrival time, airline, day, time for all flights
that is arriving at the Norman Manley or Donald Sangster airpor Sort the records by airline
within arriving airport f. Display all flights that are departing Norman Manley, Toronto or Miami
Airports during weekdays (Monday to Thursday) where the second character in the name of the
airline is an ' e '. g. Delete one of the records entered h. Display all aircraft that can carry 250.
The Challenger.pdf DNHS Official Publication
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particular flights. Flights have no. of passengers, flight number, airline, day of the week, time
and duration. The status i.e. whether the flight is onTime, cancelled or delayed is also required.
All fights use an aircraft and arrive or depart from an airport. By definition, pilots are those
employees who are certified on at least one aircraft. An aircraft can be used for any flight
provided it has sufficient range. Pilots can pllot any flight provided they are certified on an
aircraft with sufficient range and maximum capacity. Employee's personal information and
salary are stored. Table 1 - Aircraft Records to be entered Table 2 -Flight Records to be entered
Table 3: Emplovee information Task 1 - Implement the ERD shown above. (45 marks) a. Write
create and use statements to create the database portlandAirports+ID\# [2] b. Create Table
Statements [12] (Ensure auto number is used for the Shift table) i. Using appropriate Foreign
Keys [ 4 ] ii. Ensure that the mandatory participation is implemented [2] b. Create Table
Statements (Ensure auto number is used for the Shift table) i. Using appropriate Foreign Keys ii.
Ensure that the mandatory participation is implemented iii. Using correct data types c. Create and
name the following constraints i. Ensure that email is unique ii. Ensure that the maxCapacity
field has a default value of 100 . d. Modify the respective table to add a minimum and maximum
range field to Aircraft. e. Ensure range values are checked to fall within the particular ranges f.
Delete the name field from the employee table and add first_name, Middle Initial and last name
fields. g. Ensure that the salary field can accept 12 digits of precision with a scale of 2 h. Add the
status field to flight and ensure it can only accept the values - cancelled, delaye or OnTime,
default to OnTime i. Delete the cargo field from the flight table add the distance Task 2.-
Demonstrate interacting with data ( 55 marks) a. Develop appropriate full and partial insert
statements for each table (Information in Tables 1 and 2 should be inserted as well as other
information given Ensure values are entered in your added columns) b. Add 1 additional records
for all tables except the aircraft table c. All Caribbean Airline and Jet Blue flights are delayed. d.
Give the first, middle initial, last name, email of all cmployees who are not pilots e. Display the
flight number, number of passengers, departure time, arrival time, airline, day, time for all flights
that is arriving at the Norman Manley or Donald Sangster airpor Sort the records by airline
within arriving airport f. Display all flights that are departing Norman Manley, Toronto or Miami
Airports during weekdays (Monday to Thursday) where the second character in the name of the
airline is an ' e '. g. Delete one of the records entered h. Display all aircraft that can carry 250.
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