J. Holmes, Attorney-at-Law
Income Statements
For the Years Ended December 31, 2005 and 2006
20062005
Amount Percent Amount Percent Fees earned . . . . . . . . . . . . . .$187,500100.0%$150,000100.0% Operating expens:
Wages expen . . . . . . . . . .$60,00032.0%$45,00030.0%* Rent expen . . . . . . . . . . . .15,0008.0%12,0008.0% Utilities expen . . . . . . . . . .12,500 6.7%9,000 6.0% Supplies expen . . . . . . . . .2,700 1.4%3,000 2.0% Miscellaneous expen . . . . .2,300 1.2%1,800 1.2% Total operating expens . .$92,50049.3%$70,80047.2% Net income . . . . . . . . . . . . . .$95,00050.7%$79,20052.8% *$45,000 Ϭ$150,000
8 9 0 003 1 5 004 9 5 0 004 4 0 001 0 0 0 005 0 0 008 9 0 003 1 5 004 9 5 0 004 4 0 001 0 0 0 005 0 0 00Supplies Expen Supplies Insurance Expen Prepaid Insurance Depreciation Expen Accumulated Depreciation Wages Expen Wages Payable Accounts Receivable Fees Earned Unearned Fees Fees Earned JOURNAL
胎儿缺氧的表现Date Description Post.
Ref.Debit Credit
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
July 200631 31 31 31 31 31Solution
Harbor Realty
T rial Balance
July 31, 2006
9 7 0 0 00
9 2 5 00
0 00
1 2 5 0 00
29 0 0 0 00
管理流程59 1 2 5 00
100 0 0 0 00
3 4 2 5 00
7 0 0 0 00
1 2 7 0 00
6 2 0 00
51 6 5 0 00
5 2 0 0 00
22 4 1 5 00
0 00
4 2 0 0 00
2 7 1 5 00
0 00
四月的冰河歇后语0 00
1 5 0 5 00
100 0 0 0 00Cash Accounts Receivable Supplies Prepaid Insurance Office Equipment Accumulated Depreciation Accounts Payable Wages Payable Unearned Fees T. Roderick, Capital T. Roderick, Drawing Fees Earned Wages Expen Depreciation Expen Rent Expen Utilities Expen Supplies Expen Insurance Expen Miscellaneous Expen
Harbor Realty
球英语Adju sted T rial Balance
客房
July 31, 2006
14 6 5 0 00
9 2 5 00
4 4 0 00金话筒主持人大赛
7 5 0 00氨苄西林丙磺舒胶囊
29 0 0 0 00
流量不够用
60 6 2 5 00
106 3 9 0 00
3 4 2 5 00
8 0 0 0 00
3 8 0 00
3 0 5 00
51 6 5 0 00
5 2 0 0 00
22 8 5 5 00
4 9
5 0 00
4 2 0 0 00
2 7 1 5 00
8 9 0 00
3 1 5 00
1 5 0 5 00
106 3 9 0 00Cash Accounts Receivable Supplies Prepaid Insurance Office Equipment Accumulated Depreciation Accounts Payable Wages Payable Unearned Fees T. Roderick, Capital T. Roderick, Drawing Fees Earned Wages Expen Depreciation Expen Rent Expen Utilities Expen Supplies Expen Insurance Expen Miscellaneous Expen elf-Examination Questions (Answers at End of Chapter)
during December, the effect on the balance sheet
and income statement for December is:
A.asts understated $600; net income overstated
$600.
B.liabilities understated $600; net income under-
stated $600.
C.liabilities overstated $600; net income under-stated $600.
Which of the following items reprents a deferral?Accumulated depreciation If the supplies account, before adjustment on May 31, indicated a balance of $2,250, and supplies on hand at May 31 totaled $950, the adjusting entry
