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The following account balances are taken from the December 31, 2015, financial s

ID: 2421759 • Letter: T

Question

The following account balances are taken from the December 31, 2015, financial statements of ABZ Advertising Company. The company uses accrual basis accounting.

Advertising revenue   $ 51,218
Cash   45,584
Accounts receivable   7,748
Interest expense   2,392
Accounts payable   5,200
Operating expenses   41,487
Unearned revenue   1,296
Equipment   19,975
Income tax expense   2,561

Incurred $49,600 of operating expenses; $43,000 was paid in cash and $6,600 was on account and unpaid as of the end of the year.

1. What is the balance in the Cash account at December 31, 2016?

2.What is the balance of Accounts Receivable at December 31, 2016?

3.What is the amount of revenue that will be reported on the income statement for the year ended December 31, 2016?

The following account balances are taken from the December 31, 2015, financial statements of ABZ Advertising Company. The company uses accrual basis accounting.

Explanation / Answer

1) Balance in cash account = $12284

2) Balance in accounts receivable account = $56748

3) Revenue reported for 2016 = $60600

Cash Account Account Title Amount ($) Account Title Amount ($) Balance b/f 45584 Accounts payable 5200 Accounts receivable 11600 Operating Expenses 43000 Unearned revenue 3300 Balance c/f 12284 60484 60484 Accounts Receivable Account Title Amount ($) Account Title Amount ($) Balance c/f 7748 Cash 11600 Advertising Revenue 60600 Balance c/f 56748 68348 68348