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Assume that on February 1, Procter & Gamble (P&G) paid $701,000 in advance for 1

ID: 2491873 • Letter: A

Question

Assume that on February 1, Procter & Gamble (P&G) paid $701,000 in advance for 1 years’ insurance coverage. Prepare P&G’s February 1 journal entry and the annual adjusting entry on June 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem. Round answers to 0 decimal places, e.g. 5,275.)

Explanation / Answer

Journal Entry

Feb 1 Insurance Expense A/c Dr. $701000

To Cash A/c $701000

(Being Insurance Expense Paid)

June 30 Prepaid Insurance A/c Dr. $408917

To Insurance Expense A/c $408917

(Being adjusting entry made)