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May 1: Prepaid rent for three months, $1,800 May 5: Received and paid electricit

ID: 2561559 • Letter: M

Question

May 1: Prepaid rent for three months, $1,800 May 5: Received and paid electricity bill, $230 May 9: Received cash for meals served to customers, $2,300 May 14: Paid cash for kitchen equipment, $3,030 May 23: Served a banquet on account, $2,860 May 31: Made the adjusting entry for rent (from May 1) May 31: Accrued salary expense, $1,800 May 31: Recorded depreciation for May on kitchen equipment, $600 If Sweet Catering had recorded transactions using the Cash method, how much net income (loss) would they have recorded for the month of May? If there is a loss, enter it with parentheses or a negative sign (2,700) If Sweet Catering had recorded transactions using the Accrual method, how much net income (loss) would they have recorded for the month of May? If there is a loss, enter it with parentheses or a negative sign.

Explanation / Answer

CALCULATE NET INCOME UNDER CASH AND ACCURAL METHOD :

Net income under cash method = 270

Net income under accural method = 1930

CASH ACCURAL Rent (1800) (600) Electricity bill (230) (230) Service revenue (cash) 2300 2300 Service revenue (credit) 2860 Salary expenses (1800) Depreciation (600) NET INCOME 270 1930