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Presented below is the adjusted trial balance for Cooper Company on December 31,

ID: 2422842 • Letter: P

Question

Presented below is the adjusted trial balance for Cooper Company on December 31, 2015.

      

COOPER COMPANY

Adjusted Trial Balance

December 31, 2015

                                                                    

                                                                      Dr.                 Cr.                       

Cash 1,500                                                  

Accounts Receivable 4,300                                                  

Prepaid Rent 2,100                                                  

Supplies 400                                                  

Automobile equipment                              18,500                                                  

Accumulated depreciation—

     Automobile equipment                                                $ 1,300                                                  

Accounts Payable 2,700                                                  

Unearned Revenue 3,660

Notes Payable                                                                    10,000                          

Common Stock                                                                    5,000

Retained Earnings                                                                2,200

Dividends                                                    1,200                                                  

Service Revenue                                                                  8,800                                                  

Salaries Expense                                          2,160                                                  

Utilities Expense                                          1,400                                                  

Rent Expense 500                                                  

Supplies Expense 600                                                  

Depreciation Expense—         

     Automobile Equipment 650                                                  

Interest Expense 350                                                  

     Totals                                                   $33,660           $33,660                          

aUsing this information, prepare for the month ending December 31:

an income statement.

Explanation / Answer

Income Statement

Service revenue $8,800 less:Operating expense Salaries expense $2,160 Utilities expense 1,400 Rent expense    500 Supplies expense    600 Depreciation expense 650 interest expense 350 (5,660) Net operating income $3,140