BRADLEY IRRIGATION SYSTEM Adjusted Trial Balance December 31, 2018 Balance Account Title Debit Credit Cash $ 12,000 Accounts Receivable 51,000 Office Supplies 28,300 Prepaid Insurance 4,700 Building 57,300 Accumulated Depreciation-Building $ 25,300 Equipment 21,000 Accumulated Depreciation-Equipment 6,800 Accounts Payable 40,700 Interest Payable 2,000 Salaries Payable 3,500 Unearned Revenue 1,800 Notes Payable (long-term) 21,000 Common Stock 13,000 Retained Earnings 32,000 Dividends 3,200 Service Revenue 56,000 Insurance Expense 1,200 Salaries Expense 16,200 Supplies Expense 1,400 Interest Expense 2,000 Depreciation Expense-Building 1,200 Depreciation Expense-Equipment 2,600 Total $ 202,100 $ 202,100

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Lamp Light Company maintains and repairs warning lights, such as those found on radio towersand lighthouses. Lamp Light prepared the following end-of-period spreadsheet at December 31,2018, the end of the fiscal year: Instructions1. Prepare an income statement for the year ended December 31.2. Prepare a retained earnings statement for the year ended December 31.3. Prepare a balance sheet as of December 31.4. Based upon the end-of-period spreadsheet, journalize the closing entries.5. Prepare a post-closing trial balance.

Recover Rehabilitation Hospital has the following balances that are extracted from its December 31, 2019, trial balance: Account Debit Credit Nursing Services Expense. . . . . . . . . .  Professional Fees Expense. . . . . . . . . . . . . . . . . . . . . . .  General and Administrative Expense . . . . . . . . . . . . Depreciation Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Interest Expense. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Asset Whose Use Is Limited . . . . . . . . . . . . . . . . . . . . .  Repairs and Maintenance Expense . . . . . . . . . . . . . . . .  Provision for Uncollectible Accounts . . . . . . . . . . . . . .  Contractual Adjustments . . . . . . . . . . . . . . . . . . . . . . . . .  Patient Service Revenues. . . .. . . . . . . . . . .. . . . . . . .  Seminar Income.. . . .. . . . . . . . . . .. . . . . . . .  Child Day Care Income. . . .. . . . . . . . . . .. . . . . . . .  Parking Fees. . . .. . . . . . . . . . .. .…

Selected accounts and related amounts for Druid Hills Co. for the fiscal year ended May 31, 20Y8, are presented in Problem 6-5A.   Adjunt problem 6-5A Instructions 1. Prepare a single-step income statement in the format shown in Exhibit 12. 2. Prepare closing entries as of May 31, 20Y8.

Prepare adjusting journal entries, as needed, considering the account balances excerpted from the unadjusted trial balance and the adjustment data. A. supplies actual count at year end, $6,500 B. remaining unexpired insurance, $6,000 C. remaining unearned service revenue, $1,200 D. salaries owed to employees, $2,400 E. depreciation on property plant and equipment, $18,000

Use the information from the Adjusted Trial Balance and Financial Statement templates provided in the module under Test 2 information you completed to answer questions 36 - 50. (Also copied below.) For Question 36, how much revenue should be recorded on the Income Statement? Elliptical Consulting Adjusted Trial Balance For the Year Ended June 30, 2019     Account Title       Debit       Credit Cash 27,000   Accounts Receivable 53,500   Supplies 900   Office Equipment 30,500   Accumulated Depreciation – Office Equipment   6,000 Accounts Payable   3,300 Salaries Payable   375 Jayson Neese, Capital   82,200 Jayson Neese, Drawing 2,000   Fees Earned   60,000 Salary Expense 32,375   Supplies Expense 2,100   Depreciation Expense 1,500   Miscellaneous Expense 2,000         Totals 151,875 151,875   Notice that the accounts are listed in order of the accounting…

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