Sunday, 5 August 2012


Exercise 4-8
Apachi Company ended its fiscal year on July 31, 2010. The company's adjusted trial balance as of the end of its fiscal year is as shown below.
APACHI COMPANY
Adjusted Trial Balance
July 31, 2010
No.
Account Titles
Debits
Credits
101
Cash
$14,840

112
Accounts Receivable
8,780

157
Equipment
15,900

167
Accumulated Depreciation

$7,400
201
Accounts Payable

4,220
208
Unearned Rent Revenue

1,800
301
B. J. Apachi, Capital

45,200
306
B. J. Apachi, Drawing
16,000

404
Commission Revenue

65,000
429
Rent Revenue

6,500
711
Depreciation Expense
4,000

720
Salaries Expense
55,700

732
Utilities Expense
14,900



$130,120
$130,120
Instructions
(a) Prepare the closing entries. (For multiple debit/credit entries, list amounts from largest to smallest eg 10, 5, 3, 2.)
(b) Post to B.J. Apachi, Capital and No. 350 Income Summary accounts. (If answer is zero, please enter 0. Do not leave any fields blank. If balance is negative, use either a negative sign preceding the number eg -45 or parentheses eg (45).)
(c) Prepare a post-closing trial balance at July 31. (If answer is zero, please enter 0. Do not leave any fields blank.)

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