a EDOGAWA DETECTIVE AGENCY

Worksheet for the Month Ended April 30, 2017

Trial Balance Adjustments Adjusted Trial Balance
Debit Credit Debit Credit Debit
Cash $3,713 $3,713
Accounts Receivable $3,560 $3,560
Supplies $490 $90 $400
Equipment $10,841 $10,841
Accumulated Depreciation—Equip. $1,350 $800
Accounts Payable $600
Salaries and Wages Payable $0
Unearned Service Revenue $890 $200
Notes Payable $1,500
Owner’s Capital $12,900
Service Revenue $5,450 $200
Salaries and Wages Expense $2,600 $2,600
Advertising Expense $675 $75 $600
Miscellaneous Expense $311 $311
Depreciation Expense $500 $800 $1,300
Totals $22,690 $22,690

Supplies Expense $90 $90

Prepaid Advertising $75 $75
Totals $23,490
Net Income
Totals

b EDOGAWA DETECTIVE AGENCY

Closing Entries
Service Revenue $5,650
Income Summary $5,650
Income Summary $4,901
Salaries and Wages Expense $2,600
Advertising Expense $600
Miscellaneous Expense $311
Depreciation Expense $1,300
Supplies Expense $90
Income Summary $749
Owners Capital $749
c EDOGAWA DETECTIVE AGENCY
Balance Sheet
April 30, 2017
Assets
Current Asset
Cash $3,713
Accounts Receivable $3,560
Supplies $400
Prepaid Advertising $75
Total, Current Asset $7,748
Property, Plant, and Equipment
Equipment $10,841
less:Accoumulated Depreciation-Equip $2,150 $8,691
Total Assets $16,439

Liabilities and Owners Equity

Current Liabilities
Accounts Payable $600
Salaries and Wages Payable $0
Unearned Service Revenue $690
Total Current Liabilities $1,290
Long-term Liabilities
Notes Payable $1,500
Total Liabilities $2,790
Owners Equity
Owners Capital $13,649
Total Liabilities and owners equity $16,439
ENCY
pril 30, 2017
djusted Trial Balance Income statement Balance Sheet
Credit Debit Credit Debit Credit
$3,713
$3,560
$400
$10,841
$2,150 $2,150
$600 $600
$0 $0
$690 $690
$1,500 $1,500
$12,900 $12,900
$5,650 $5,650
$2,600
$600
$311
$1,300

$90
$75
$23,490 $4,901 $5,650 $18,589 $17,840
$749 $749
$5,650 $5,650 $18,589 $18,589
 a.
PT Sudah Lelah
Worksheet for the Month Ended December 31, 20

Trial Balance Adjustments

CoA Accounts Name Debit Credit Debit Credit

101 Cash $ 6,530
112 Accounts Receivable $ 13,000
121 Office Supplies $ 5,200 $ 2,000
122 Store Supplies $ 3,000 $ 2,200
131 Prepaid Insurance $ 30,000 $ 24,000
132 Prepaid Rent $ 12,400 $ 12,400
141 Equipment - Office $ 36,000
142 Acc. Depreciation Equipment - Office $ 12,000 $ 6,000
143 Equipment - Store $ 18,000
145 Vehicle $ 24,000
146 Acc. Depreciation Vehicle $ 2,000 $ 8,000
201 Accounts Payable $ 9,600
202 Unearned Service Revenue $ 6,800 $ 2,300
203 Notes Payable $ 8,000
211 Bonds Payable $ 15,000
301 Owner’s Equity $ 87,000
302 Owner’s Drawings $ 2,000
401 Service Revenue $ 22,200 $ 2,300
501 Utilities Expense $ 900
502 Salaries and Wages Expense $ 7,250 $ 6,800
504 Miscellaneous Expense $ 4,320
Total $ 162,600 $ 162,600
134 Acc. Depreciation Equipment - Store $ 2,400
204 Salaries and Wages Payable $ 6,800
212 Interest Payable $ 800
601 Office Supplies Expense $ 2,000
602 Store Supplies Expense $ 2,200
603 Insurance Expense $ 24,000
604 Rent Expense $ 12,400
605 Depreciation Expense - Office Equipment $ 6,000
606 Depreciation Expense - Store Equipment $ 8,000
607 Depreciation Expense - Vehicle $ 2,400
701 Interest Expense $ 800
Total $ 66,900 $ 66,900
Net Loss
Total

b.
 PT Sudah Lelah
Income Statement (Profit or Loss Statement)
For the month ended December 31, 2016

Service Revenue $ 24,500

Operating Expenses:
Utilities Expense $ 900
Salaries and Wages Expense $ 14,050
Miscellaneous Expense $ 4,320
Office Supplies Expense $ 2,000
Store Supplies Expense $ 2,200
Insurance Expense $ 24,000
Rent Expense $ 12,400
Depreciation Expense - Office Equipment $ 6,000
Depreciation Expense - Store Equipment $ 8,000
Depreciation Expense - Vehicle $ 2,400
Total Operating Expenses $ (76,270)
Operating Loss $ (51,770)
Other Income and Expenses
Interest Expense $ 800
Total Other Income and Expenses $ (800)
Net Loss $ (52,570)

PT Sudah Lelah
Owner's Equity Statement
For the month ended December 31, 2016

Owner's Equity at Beginning of The Period $ 87,000

Changes in owner's equity:
Net Loss $ (52,570)
Owner's Drawings $ (2,000)
Increase in owner's equity $ (54,570)
Owner's Equity at Ending of The Period $ 32,430

PT Sudah Lelah
Balance Sheet (Statement of Financial Position)
December 31, 2016

ASSETS
Current Assets
Cash $ 6,530
Accounts Receivable $ 13,000
Office Supplies $ 3,200
Store Supplies $ 800
Prepaid Insurance $ 6,000
Total Current Assets $ 29,530

Non Current Assets

Property, Plant and Equipment
Equipment - Office $ 36,000
Acc. Depreciation Equipment - Office $ (18,000)
Book Value $ 18,000
Equipment - Store $ 18,000
Acc. Depreciation Equipment - Store $ (2,400)
Book Value $ 15,600
Vehicle $ 24,000
Acc. Depreciation Vehicle $ (10,000)
Book Value $ 14,000
Total Non Current Assets $ 47,600
TOTAL ASSETS $ 77,130

LIABILITIES AND EQUITY

Liabilities
Current Liabilities
Accounts Payable $ 9,600
Unearned Service Revenue $ 4,500
Notes Payable $ 8,000
Salaries and Wages Payable $ 6,800
Total Current liabilities $ 28,900
Non Current Liabilities
Bonds Payable $ 15,000
Interest Payable $ 800
Total Non Current Liabilities $ 15,800
Total Liabilities $ 44,700

Owner's Equity $ 32,430

TOTAL LIABILITIES AND EQUITY $ 77,130

c.
PT Sudah Lelah
Closing Entries
December 2016
Date Accounts Ref. Dr. Cr.
31-Dec Service Revenue $ 24,500
Income Summary $ 24,500
31-Dec Income Summary $ 77,070
Utilities Expense $ 900
Salaries and Wages Expense $ 14,050
Miscellaneous Expense $ 4,320
Office Supplies Expense $ 2,000
 Store Supplies Expense $ 2,200
Insurance Expense $ 24,000
Rent Expense $ 12,400
Depreciation Expense - Office Equipment $ 6,000
Depreciation Expense - Store Equipment $ 8,000
Depreciation Expense - Vehicle $ 2,400
Interest Expense $ 800
31-Dec Owner's Capital $ 52,570
Income Summary $ 52,570
31-Dec Owner's Capital $ 2,000
Owner's Drawings $ 2,000
Total $ 156,140 $ 156,140

d.
PT Sudah Lelah
Trial Balance
January 1, 2017
CoA Accounts Dr. Cr.
101 Cash $ 6,530
112 Accounts Receivable $ 13,000
121 Office Supplies $ 3,200
122 Store Supplies $ 800
131 Prepaid Insurance $ 6,000
141 Equipment - Office $ 36,000
142 Acc. Depreciation Equipment - Office $ 18,000
143 Equipment - Store $ 18,000
134 Acc. Depreciation Equipment - Store $ 2,400
145 Vehicle $ 24,000
146 Acc. Depreciation Vehicle $ 10,000
201 Accounts Payable $ 9,600
202 Unearned Service Revenue $ 4,500
203 Notes Payable $ 8,000
204 Salaries and Wages Payable $ 6,800
211 Bonds Payable $ 15,000
212 Interest Payable $ 800
301 Owner’s Equity $ 32,430
Total $ 107,530 $ 107,530
udah Lelah
nth Ended December 31, 2016

Adjusted Trial Balance Income statement Balance Sheet

Debit Credit Debit Credit Debit Credit

$ 6,530 $ 6,530
$ 13,000 $ 13,000
$ 3,200 $ 3,200
$ 800 $ 800
$ 6,000 $ 6,000
$ - $ -
$ 36,000 $ 36,000
$ 18,000 $ 18,000
$ 18,000 $ 18,000
$ 24,000 $ 24,000
$ 10,000 $ 10,000
$ 9,600 $ 9,600
$ 4,500 $ 4,500
$ 8,000 $ 8,000
$ 15,000 $ 15,000
$ 87,000 $ 87,000
$ 2,000 $ 2,000
$ 24,500 $ 24,500
$ 900 $ 900
$ 14,050 $ 14,050
$ 4,320 $ 4,320

$ 2,400 $ 2,400
$ 6,800 $ 6,800
$ 800 $ 800
$ 2,000 $ 2,000
$ 2,200 $ 2,200
$ 24,000 $ 24,000
$ 12,400 $ 12,400
$ 6,000 $ 6,000
$ 8,000 $ 8,000
$ 2,400 $ 2,400
$ 800 $ 800
$ 186,600 $ 186,600 $ 77,070 $ 24,500 $ 109,530 $ 162,100
$ 52,570 $ 52,570
$ 77,070 $ 77,070 $ 162,100 $ 162,100