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The trial balance of Bellemy Fashion Center contained the following accounts at November 30, the end of the company’s fiscal year.
BELLEMY FASHION CENTER TRIAL BALANCE NOVEMBER 30, 2012
Debit
Credit
Cash
$33,580
Accounts Receivable
37,370
Inventory
48,670
Supplies
9,170
Equipment
140,340
Accumulated Depreciation—Equipment
$26,420
Notes Payable
54,670
Accounts Payable
52,170
Common Stock
93,670
Retained Earnings
11,670
Sales Revenue
765,750
Sales Returns and Allowances
4,200
Cost of Goods Sold
495,400
Salaries and Wages Expense
138,360
Advertising Expense
27,610
Utilities Expenses
15,640
Maintenance and Repairs Expense
12,100
Freight-out
16,700
Rent Expense
25,210
$1,004,350
$1,004,350
Adjustment data:
1.
Supplies on hand totaled $5,170.
2.
Depreciation is $16,815 on the equipment.
3.
Interest of $15,110 is accrued on notes payable at November 30.
Other data:.
1.
Salaries expense is 70% selling and 30% administrative.
2.
Rent expense and utilities expense are 80% selling and 20% administrative.
3.
$30,000 of notes payable are due for payment next year.
4.
Maintenance and repairs expense is 100% administrative.
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(a)
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Correct answer.
Your answer is correct.
Journalize the adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
No.
Account Titles and Explanation
Debit
Credit
1.
Entry field with correct answerSupplies Expense
Entry field with correct answer4,000
Entry field with correct answer
Entry field with correct answerSupplies
Entry field with correct answer
Entry field with correct answer4,000
2.
Entry field with correct answerDepreciation Expense
Entry field with correct answer16,815
Entry field with correct answer
Entry field with correct answerAccumulated Depreciation - Equipment
Entry field with correct answer
Entry field with correct answer16,815
3.
Entry field with correct answerInterest Expense
Entry field with correct answer15,110
Entry field with correct answer
Entry field with correct answerInterest Payable
Entry field with correct answer
Entry field with correct answer15,110
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(b)
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Correct answer.
Your answer is correct.
Prepare an adjusted trial balance.
BELLEMY FASHION CENTER Adjusted Trial Balance November 30, 2012
Debit
Credit
Entry field with correct answerCash
$ Entry field with correct answer33,580
$ Entry field with correct answer
Entry field with correct answerAccounts Receivable
Entry field with correct answer37,370
Entry field with correct answer
Entry field with correct answerInventory
Entry field with correct answer48,670
Entry field with correct answer
Entry field with correct answerSupplies
Entry field with correct answer5,170
Entry field with correct answer
Entry field with correct answerEquipment
Entry field with correct answer140,340
Entry field with correct answer
Entry field with correct answerAccumulated Depreciation - Equipment
Entry field with correct answer
Entry field with correct answer43,235
Entry field with correct answerNotes Payable
Entry field with correct answer
Entry field with correct answer54,670
Entry field with correct answerCommon Stock
Entry field with correct answer
Entry field with correct answer93,670
Entry field with correct answerRetained Earnings
Entry field with correct answer
Entry field with correct answer11,670
Entry field with correct answerSales Revenue
Entry field with correct answer
Entry field with correct answer765,750
Entry field with correct answerSales Returns and Allowances
Entry field with correct answer4,200
Entry field with correct answer
Entry field with correct answerCost of Goods Sold
Entry field with correct answer495,400
Entry field with correct answer
Entry field with correct answerSalaries and Wages Expense
Entry field with correct answer138,360
Entry field with correct answer
Entry field with correct answerAdvertising Expense
Entry field with correct answer27,610
Entry field with correct answer
Entry field with correct answerUtilities Expenses
Entry field with correct answer15,640
Entry field with correct answer
Entry field with correct answerMaintenance and Repairs Expense
Entry field with correct answer12,100
Entry field with correct answer
Entry field with correct answerFreight-out
Entry field with correct answer16,700
Entry field with correct answer
Entry field with correct answerRent Expense
Entry field with correct answer25,210
Entry field with correct answer
Entry field with correct answerSupplies Expense
Entry field with correct answer4,000
Entry field with correct answer
Entry field with correct answerDepreciation Expense
Entry field with correct answer16,815
Entry field with correct answer
Entry field with correct answerInterest Expense
Entry field with correct answer15,110
Entry field with correct answer
Entry field with correct answerInterest Payable
Entry field with correct answer
Entry field with correct answer15,110
Entry field with correct answerAccounts Payable
Entry field with correct answer
Entry field with correct answer52,170
$ Entry field with correct answer1,036,275
$ Entry field with correct answer1,036,275
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Attempts: 2 of 5 used
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(c1)
Prepare a multiple-step income statement for the year.
BELLEMY FASHION CENTER Income Statement For the Year Ended November 30, 2012
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Selling expenses
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$http://edugen.wiley.com/edugen/art2/common/pixel.gif
Administrative expenses
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$http://edugen.wiley.com/edugen/art2/common/pixel.gif
Sales Retu
4,200
Cost of Go
495,400
Supplies Expe
Salaries an
138,360
Advertising
27,610
Utilities Exp
15,640
Maintenanc
12,100
4,000
Freight-out
16,700
Rent Expen
25,210
Supplies Ex
4,000
Depreciatio
16,815
Interest Exp
15,110
Interest Pay
15,110
Accounts P
52,170
1,036,275
1,036,275
Supplies
4,000
Depreciation E
16,815
Accumulated D
16,815
Interest Expen
15,110
Interest Payab
15,110
Cash
33,580
Accounts R
37,370
Inventory
48,670
Supplies
5,170
Equipment
140,340
Accumulate
43,235
Notes Paya
54,670
Common St
93,670
Retained Ea
11,670
Sales Reve
765,750
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