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After the accounts have been adjusted at January 31, the end of the year, the fo

ID: 2406510 • Letter: A

Question

After the accounts have been adjusted at January 31, the end of the year, the following balances are taken from the ledger of Harrison's Dog Walking Service Company Harrison Taylor, Capital Harrison Taylor, Drawing Fees Earned Wages Expense Rent Expense Supplies Expense Miscellaneous Expense Journalize the entries required to close the accounts. If an amount box does not require an entry, leave it blank. $358,810 13,800 127,380 44,430 15,990 15,980 1,670 Fees Earned Harrison Taylor, Capital Rent Expense Supplies Expense Miscellaneous Expense Wages Expense Jan. 31 Jan. 31 Harrison Taylor, Capital Harrison Taylor, Drawing

Explanation / Answer

ANSWER:

Date

Particulars

Debit

Credit

Jan. 31

Fees Earned

127380

Harrison Taylor, Capital (note)

49310

Rent Expense

15990

Supplies Expense

15980

Miscellaneous Expense

1670

Wages Expense

44430

Jan. 31

Harrison Taylor, Capital

13800

Harrison Taylor, Drawing

13800

Note: the amount of Harrison Taylor, Capital in first entry is adjusted amount. Which is calculated by deducting all expenses from fees earned (127380-15990-15980-1670-44430=49310)

Date

Particulars

Debit

Credit

Jan. 31

Fees Earned

127380

Harrison Taylor, Capital (note)

49310

Rent Expense

15990

Supplies Expense

15980

Miscellaneous Expense

1670

Wages Expense

44430

Jan. 31

Harrison Taylor, Capital

13800

Harrison Taylor, Drawing

13800