会计英语第二单元课后习题problem2.doc

第4组作业 Cash a. 20000 e. 800 k. 2100 b. 3800 c. 8000 d. 4800 f. 700 l. 840 m. 250 n. 350 o. 260 p. 150 Bal: 2870 Alan Meaken Capital 20000 3000 a. 45000 Bal:68000 Office Equipment 3000 f. 3700 250 Bal: 6950 Surveying Equipment a. 45000 Bal: 45000 Land b. 19000 Bal: 19000 Long-Term Notes Payable 15200 f. 3000 Bal: 18200 Building c. 8000 Bal: 8000 Prepaid Insurance d. 4800 Bal: 4800 Surveying Fees Earned 800 2100 i. 3150 Bal: 6050 Accounts Receivable 2100 i. 3150 k. 2100 Bal: 3150 Accounts Payable m. 250 h. 250 j. 150 Bal: 150 Machinery Rental Expense j. 150 Bal: 150 Wage Expense 840 p. 880 Bal: 1720 Repairs Expense n. 350 Bal: 350 Withdrawals o. 260 Bal: 260 Permits Expense 150 Bal: 150 Alan Meaken ,Surveyor Trial Balance December 31,2011 Account Title Debit Credit Cash ﹩ 2870 Accounts Receivable 3150 Prepaid Insurance 4800 Surveying Equipment 6950 Office Equipment 45000 Building 8000 Land 19000 Accounts Payable ﹩ 150 Long-Term Notes Payable 18200 Alan Meaken ,Capital 68000 Alan Meaken, Withdrawals 260 Surveying revenue 6050 Wage Expense 1720 Machinery Rental Expense 150 Permits Expense 150 Repairs Expense, Surveying Equipment 350 Totals ﹩ 92400 ﹩ 92400