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1、Chap11.TheamountsoftheassetsandliabilitiesofChickadeeTravelServiceatApril30,2006,theendofthecurrentyear,anditsrevenueandexpensesfortheyeararelistedbelow.ThecapitalofAdamCellini,owner,was$50,000atMay1,2005,thebeginningofthecurrentyear,andtheownerwithd
2、rew$30,000duringthecurrentyear.Accountspayable$12,200Supplies$3,350Accountsreceivable31,350Suppliesexpense7,100Cash53,050Taxesexpense5,600Feesearned263,200Utilitiesexpense22,500Miscellaneousexpense2,950Wagesexpense131,700Rentexpense37,800Instructions
3、1.PrepareanincomestatementforthecurrentyearendedApril30,2006.2.Prepareastatementofowner’sequityforthecurrentyearendedApril30,2006.3.PrepareabalancesheetasofApril30,2006.答案：1.CHICKADEETRAVELSERVICEIncomeStatementFortheYearEndedApril30,2006Feesearned$2
4、63,200Expenses:Wagesexpense$131,700Rentexpense37,800Utilitiesexpense22,500Suppliesexpense7,100Taxesexpense5,600Miscellaneousexpense2,950Totalexpenses207,650Netincome$55,5502.CHICKADEETRAVELSERVICEStatementofOwner'sEquityAdamCellinic,capital,May1,2009
5、2005$50,000Netincomefortheyear$55,550Lesswithdrawals30,000Increaseinowner'sequity25,550AdamCellinic,capital,April30,2006$75,5503.CHICKADEETRAVELSERVICEBalanceSheetApril30,2006AssetsLiabilitiesCash$53,050Accountspayable$12,200Accountsreceivable3,150Su
6、pplies3,350Owner'sEquity$75,550Totalassets$87,750Totalliabilitiesandowner'sequity$87,750Chap21.TheZuniCo.hasthefollowingaccountsinitsledger:Cash;AccountsReceivable;Supplies;OfficeEquipment;AccountsPayable;GayleMcCall,Capital;GayleMcCall,Drawing;FeesE
7、arned;RentExpense;AdvertisingExpense;UtilitiesExpense;MiscellaneousExpense.JournalizethefollowingselectedtransactionsforAugust2005inatwo-columnjournal.Journalentryexplanationsmaybeomitted.August1.Paidrentforthemonth,$1,500.2.Paidadvertisingexpense,$7
8、00.4.Paidcashforsupplies,$1,050.6.Purchasedofficeequipmentonaccount,$7,500.8.Receivedcashfromcustomersonaccount,$3,600.12.Paidcreditoronaccount,$1,150.20.Withdrewcashforpersonaluse,$1,000.25.Paidcashforrepairstoofficeequipment,$500.30.Paidtelephonebi
