Book 2 - Chapter 13

Reinforcement Problems
LG 13-1.

Winslow Tennis Club
Worksheet
For the Month Ended June 30, 2008
					Adjusted		Income		Balance
	Trial Balance		Adjustments		Trial Balance		Statement		Sheet
Account Titles	Dr .	Cr.	Dr.	Cr.	Dr.	Cr.	Dr.	Cr.	Dr.	Cr.
Cash	45,750				45,750				45,750
Dues Receivable	2,800				2,800				2,800
Office Supplies	1,100			(a) 1,050	50				50
Tennis Supplies	2,002			(b) 1,787	215				215
Notes Receivable	12,000				12,000				12,000
Prepaid Insurance	600			(e) 100	500				500
Office Equipment	14,520				14,520				14,520
Accum. Dep'n.—
Office Equipment		11,616		(d) 242		11,858				11,858
Building	345,000				345,00				345.000
Accum. Dep'n.—
Building		19,500		(d) 600		20,100				20.100
Accounts Payable		855				855				855
Notes Payable		275,000				275,000				275,000
J.W. Winslow, Capital		87,161				87,161				87,161
J.W. Winslow,
Drawing	1,880				1,880				1,880
Tennis Instruction
Fees		9,500	(g) 1,000			8,500		8,500
Dues Revenue		28,500				28,500		28,500
Salaries Expense	4,100				4,100		4,100
Equipment Rent
Expense	1,750				1,750		1,750
Utilities Expense	280				280		280
Insurance Expense	100		(e) 100		200		200
Maintenance Expense	250		(h) 500		750		750
Totals

Learning Goal 13, continued

SOLUTIONS

Section II · Completing the Accounting Cycle

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