Neptune Corporation is preparing its December 31, 2018, balance sheet. The following items may be reported as either assets, liabilities or stockholders’ equity.   g) Notes payable of $440,000 is due on 31st January, 2020. h) Neptune restricted 50% of its’ total cash of $330,000 to repay a loan after 2 years. i) Neptune has a claim of $60,000 to be received after 2 months against an insurance company for a causality loss. j) Neptune owns an equipment of $35,000 which is currently unused.   Instructions: For each item above indicate the dollar amounts to be reported as assets, liabilities or stockholders’ equity. Mention the classification as well.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Neptune Corporation is preparing its December 31, 2018, balance sheet. The following items may be reported as either assets, liabilities or stockholders’ equity.

 

g) Notes payable of $440,000 is due on 31st January, 2020.


h) Neptune restricted 50% of its’ total cash of $330,000 to repay a loan after 2 years.


i) Neptune has a claim of $60,000 to be received after 2 months against an insurance company for a causality loss.


j) Neptune owns an equipment of $35,000 which is currently unused.

 

Instructions:
For each item above indicate the dollar amounts to be reported as assets, liabilities or stockholders’ equity. Mention the classification as well.

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