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Three former college classmates have decided to pool a variety of work experienc

ID: 2486694 • Letter: T

Question

Three former college classmates have decided to pool a variety of work experiences by opening a store near campus to sell wireless equipment to students. The business has been incorporated as University Wireless. Several transactions occurred in March. For each transaction, indicate the accounts that are affected, whether they increase or decrease, and the amount of the increase or decrease.

Transaction 1 On March 1, each of three former classmates invested $12,000 in cash in exchange for 1,000 shares of stock each Account: Dollar amount: Dollar amount: Dollar amount: Dollar amount: Dollar amount: Account: Account: Account: Account:

Explanation / Answer

Transaction 1:

DR. Cash       12000

CR. Common Stock            12000

Transaction 2:

DR. Inventory      40000

CR. Accounts Payable          28000

CR. Cash                              12000

Transaction 3:

DR. Rent expense   550

DR. Prepaid Rent    1100

CR. Cash                                1650

Transaction 4:

DR. Advertising expense    11000

CR. Accounts Payable                      4000

CR. Cash                                           7000

Transaction 5:

DR. Accounts Receivable    120000

DR. Cash                               80000

CR. Sales                                                    200000

Transaction 6:

DR. Wages and Salaries expense 10600

CR. Cash                                                             5200

CR. Outstanding Wages and salaries payable    5400

Transaction 7:

DR. Miscellaneous expense         1000

CR. Cash                                                       1000

Transaction 8:

March 1

DR. Furniture and Fixtures 4000

CR. Cash                                            1000

CR. Notes Payable                             3000

March 31

DR. Depreciation expense 100

CR. Furniture and Fixtures                   100

March 31

DR. Interest Expense           48.75

CR. Interest Payable                              48.75

Transaction 9:

DR. Dividends                     4200

CR. Cash                                               4200