Selected transactions for Marigold’s Dog Care are as follows during the month of March.
March 1
Paid monthly rent of $940.
3
Performed services for $110 on account.
5
Performed services for cash of $60.
8
Purchased equipment for $470. The company paid cash of $60 and the balance was on account.
12
Received cash from customers billed on March 3.
14
Paid salaries and wages to employees of $410.
22
Paid utilities of $56.
24
Borrowed $1,170 from Grafton State Bank by signing a note.
27
Paid $170 to repair service for plumbing repairs.
28
Paid balance amount owed from equipment purchase on March 8.
30
Paid $1,320 for six months of insurance.
Cash
No. 101
4/1
12,000
4/15
2,800
4/12
800
4/25
1,600
4/29
280
4/30
1,700
Accounts Receivable
No. 112
4/7
3,700
4/29
280
Supplies
No. 126
4/4
2,500
Accounts Payable
No. 201
4/25
1,600
4/4
2,500
Unearned Service Revenue
No. 209
4/30
1,700
Owner’s Capital
No. 301
4/1
12,000
Service Revenue
No. 400
4/7
3,700
4/12
800
Salaries and Wages Expense
No. 726
4/15
2,800
Oriole Company has the following balances in selected accounts on December 31, 2022.
Accounts Receivable
$ 0
Accumulated Depreciation—Equipment
0
Equipment
7,000
Interest Payable
0
Notes Payable
11,000
Prepaid Insurance
4,080
Salaries and Wages Payable
0
Supplies
2,900
Unearned Service Revenue
31,000
All the accounts have normal balances. The information below has been gathered at December 31, 2022. Interest will be paid when the note is repaid.
1.
Oriole Company borrowed $9,000 by signing a 9%, one-year note on September 1, 2022.
2.
A count of supplies on December 31, 2022, indicates that supplies of $970 are on hand.
3.
Depreciation on the equipment for 2022 is $1,800.
4.
Oriole paid $4,080 for 12 months of insurance coverage on June 1, 2022.
5.
On December 1, 2022, Oriole collected $31,000 for consulting services to be performed evenly from December 1, 2022, through March 31, 2023.
6.
Oriole performed consulting services for a client in December 2022. The client will be billed $3,800.
7.
Oriole pays its employees total salaries of $5,500 every Monday for the preceding 5-day week (Monday through Friday). On Monday, December 29, employees were paid for the week ending December 26. All employees worked the last 3 days of 2022.
The trial bala
Unit 2
Cost Selling price Dollar markuo Percent
16.5 24.8 8.3 33%
Cost Percent Dollar markuo Selling price
350 50% 175 525
Selling price 4010
Percent 40%
Actual cost 2864.29
Cost Selling price Dollar markuo Percent
14.4 47 32.60 69%
Selling price Percent Dollar markuo Actual cost
105 40% 30.00 75.00
Percent 61%
Actual cost 840.00
Selling price 1352.4
Percent 66%
Actual cost 35.00
Selling price 102.9
Percent 20%
Actual cost 80
Selling price 100
Misu’s Payment 80
Markup 31
Percent 20%
Actual cost 124
Selling price 155
Rate of Percent 25.0%
YES
Unit 5
B 16200
rate 5.75%
interest 931.5 a)
Maturity value 17131.5 b)
P 32700
rate 3.75%
24-Dec
1-Apr
Days 463
interest 1555.4897260274
P 2700
Rate 6.00%
7-Mar
17-Jun
Exact Time 102
interest 45.27
Maturity value 2745.27
P 2000
Rate 5.00%
12-Sep 31-Dec 110
27-Jan 137
Exact Time 137
interest 38.06 a)
Maturity value 2038.06 b) =
P interest Time interest
604 5% 5 151
P interest Number of years interest Am
2500 6% 3.93 590 3090
11% 6% 10800 5
Mystic Four Rivers Better Deal
interest 18447.96 14546.03 Mystic
Amount Length Rate Compounded Period Periodic PV of amount
desired at of time used rate desired at
end of period end of period
$8,000 6 6% Semiannually 12 3.00% 5611.04
Unit 7
Loss 1200
Payed 22733.76
Earned 27796.02
gain 5062.26
20000 3.5 40000 8000 210000
2016 2017 2018
Preferred 8000 0 194000
Common 0 0 16000
1.1
10000
70000
500000
4
Preferred 44000
Common 456000
90 9
value of share 810
Company Bond price Number of bonds purchased
Wang 107.25% 3
Total dollar amount of purchase price 3217.5
Investment amount 693750
510000
6.00%
45000
30600
750000
Amount received 780600
Amount to be invested 750000
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