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1、``SuggestedSolutionChapter11.Effectontheaccountingequation(1)(2)(3)(4)(5)(6)(a)Increaseinoneasset,decreaseinanotherasset.√(b)Increaseinanasset,increaseinaliability.(c)Increaseinanasset,increaseincapital.√√(d)Decreaseinanasset,decreaseinaliability.√(e)Decreaseinanasset,decrea
2、seincapital.√√2.TransactionsAssets+/-Liabilities+/-Owner’sequity+/-1++2++3--4++5++6--7--8+/-9--10--3.Describeeachtransactionbasedonthesummaryabove.Transactions1Purchasedlandforcash,$6,000.2Investmentforcash,$3,200.3Paidexpense$1,200.4Purchasedsuppliesonaccount,$800.5Paidowne
3、r’spersonaluse,$750.6Paidcreditor,$1,5007Suppliesusedduringtheperiod,$630.4.AssetsLiabilitiesEquityBeginning275,00080,000195,000`````Add.investment48,000Add.Netincome27,000Lesswithdrawals-35,000Ending320,00085,000235,0005.(a)March31,20XXApril30,20XXAssetsCash4,5005,400Accoun
4、tsreceivable2,5604,100Supplies840450Totalassets7,9009,950LiabilitiesAccountspayable430690EquityTinaPierce,Capital7,4709,260(b)netincome=9,260-7,470=1,790(c)netincome=1,790+2,500=4,290`````Chapter21.a.ToincreaseNotesPayable-CRb.TodecreaseAccountsReceivable-CRc.ToincreaseOwner
5、,Capital-CRd.TodecreaseUnearnedFees-DRe.TodecreasePrepaidInsurance-CRf.TodecreaseCash-CRg.ToincreaseUtilitiesExpense-DRh.ToincreaseFeesEarned-CRi.ToincreaseStoreEquipment-DRj.ToincreaseOwner,Withdrawal-DR2.a.Cash1,800Accountspayable1,800b.Revenue4,500Accountsreceivable4,500c
6、.Owner’swithdrawals1,500SalariesExpense1,500d.AccountsReceivable750Revenue7503.PrepareadjustingjournalentriesatDecember31,theendoftheyear.Advertisingexpense600Prepaidadvertising600Insuranceexpense(2160/12*2)360Prepaidinsurance360`````Unearnedrevenue2,100Servicerevenue2,100Co
7、nsultantexpense900Prepaidconsultant900Unearnedrevenue3,000Servicerevenue3,0004.1.$388,4002.$22,5203.$366,6004.$21,8005.1.netlossfortheyearendedJune30,2002:$60,0002.DRJonNissen,Capital60,000CRincomesummary60,0003.post-closingbalanceinJonNissen,CapitalatJune30,2002:$54,000````
8、`Chapter31.DundeeRealtybankreconciliationOctober31,2009Reconciledbalance$6,
