Respuesta :
1. Journal Entries in the books of Halogen Laminated Products Company are as follows:
Jan. 1 Debit Cash $100,000
Credit Common Stock $100,000
Jan. 2 Debit Inventory $35,000
Credit Accounts Payable $35,000
Jan. 4 Debit Prepaid Insurance $2,400
Credit Cash $2,400
Jan. 10 Debit Accounts Receivable $12,000
Credit Sales Revenue $12,000
Jan. 10 Debit Cost of Goods Sold $7,000
Credit Inventory $7,000
Jan. 15 Debit Cash $30,000
Credit Notes Payable $30,000
Jan. 20 Debit Wages Expense $6,000
Credit Cash $6,000
Jan. 22 Debit Cash $10,000
Credit Sales Revenue $10,000
Jan. 22 Debit Cost of Goods Sold $6,000
Credit Inventory $6,000
Jan. 24 Debit Accounts Payable $15,000
Credit Cash $15,000
Jan. 26 Debit Cash $6,000
Credit Accounts Receivable $6,000
Jan. 28 Debit Utilities Expense $1,000
Credit Cash $1,000
Jan. 30 Debit Prepaid Rent $2,000
Debit Rent Expense $2,000
Credit Cash $4,000
2. T-accounts in the books of Halogen Laminated Products Company are as follows:
Cash Account
Date Account Titles Debit Credit
Jan. 1 Common Stock $100,000
Jan. 4 Prepaid Insurance $2,400
Jan. 15 Notes Payable $30,000
Jan. 20 Wages Expense $6,000
Jan. 22 Sales Revenue $10,000
Jan. 24 Accounts Payable $15,000
Jan. 26 Accounts Receivable $6,000
Jan. 28 Utilities Expense $1,000
Jan. 30 Prepaid Rent $2,000
Jan. 30 Rent Expense $2,000
Jan. 31 Balance $117,600
Totals $146,000 $146,000
Accounts Receivable
Date Account Titles Debit Credit
Jan. 10 Sales Revenue $12,000
Jan. 26 Cash $6,000
Jan. 31 Balance $6,000
Totals $12,000 $12,000
Inventory
Date Account Titles Debit Credit
Jan. 2 Accounts Payable $35,000
Jan. 10 Cost of Goods Sold $7,000
Jan. 22 Cost of Goods Sold $6,000
Jan. 31 Balance $22,000
Totals $35,000 $35,000
Prepaid Insurance
Date Account Titles Debit Credit
Jan. 4 Cash $2,400
Prepaid Rent
Date Account Titles Debit Credit
Jan. 30 Rent Expense $2,000
Accounts Payable
Date Account Titles Debit Credit
Jan. 2 Inventory $35,000
Jan. 24 Cash $15,000
Jan. 31 Balance $20,000
Totals $35,000 $35,000
Notes Payable
Date Account Titles Debit Credit
Jan. 15 Cash $30,000
Common Stock
Date Account Titles Debit Credit
Jan. 1 Cash $100,000
Sales Revenue
Date Account Titles Debit Credit
Jan. 10 Accounts Receivable $12,000
Jan. 22 Cash $10,000
Jan. 31 Balance $22,000
Totals $22,000 $22,000
Cost of Goods Sold
Date Account Titles Debit Credit
Jan. 10 Inventory $7,000
Jan. 22 Inventory $6,000
Jan. 31 Balance $13,000
Totals $13,000 $13,000
Wages Expenses
Date Account Titles Debit Credit
Jan. 20 Cash $6,000
Utilities Expenses
Date Account Titles Debit Credit
Jan. 28 Cash $1,000
Rent Expenses
Date Account Titles Debit Credit
Jan. 30 Rent Expense $2,000
3. Halogen Laminated Products Company
Unadjusted Trial Balance as of January 30, 2013
Date Account Titles Debit Credit
Cash $117,600
Accounts Receivable 6,000
Inventory 22,000
Prepaid Insurance 2,400
Prepaid Rent 2,000
Accounts Payable $20,000
Notes Payable 30,000
Common Stock 100,000
Sales Revenue 22,000
Cost of Goods Sold 13,000
Wages Expenses 6,000
Utilities Expenses 1,000
Rent Expenses 2,000
Totals $172,000 $172,000
Data Analysis:
Jan. 1 Cash $100,000 Common Stock $100,000
Jan. 2 Inventory $35,000 Accounts Payable $35,000
Jan. 4 Prepaid Insurance $2,400 Cash $2,400
Jan. 10 Accounts Receivable $12,000 Sales Revenue $12,000
Jan. 10 Cost of Goods Sold $7,000 Inventory $7,000
Jan. 15 Cash $30,000 Notes Payable $30,000
Jan. 20 Wages Expense $6,000 Cash $6,000
Jan. 22 Cash $10,000 Sales Revenue $10,000
Jan. 22 Cost of Goods Sold $6,000 Inventory $6,000
Jan. 24 Accounts Payable $15,000 Cash $15,000
Jan. 26 Cash $6,000 Accounts Receivable $6,000
Jan. 28 Utilities Expense $1,000 Cash $1,000
Jan. 30 Prepaid Rent $2,000 Rent Expense $2,000 Cash $4,000
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