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姓名:王昕学号:20103150139院系:商学院专业:会计2-14D.bell,owner,invested＄12,000cash,＄15,200equipment,＄24,000automobilesinthecompany.Bellpays＄4,800cashforfutureinsurancecoverage.Thecompanypay＄2,000cashforofficesupplies..Thecompanypurchased＄300officesuppliesand＄9,700equipmentoncredit.Thecompanyreceived＄9,000cashasfeesfordeliveryservicesprovidedtoacustomer.Thecompanypay＄4,600cashforaccountspayable.Thecompanypay＄820cashforgasandoilexpense.2-15a.Cash………………………………12,000Equipment…………………………15,200Automobiles…………………………24,000Owner,Capital………………………………51,200Investmentbyownerofcash,equipmentandautomobiles.b.Prepaidinsurance……………………4,800Cash…………………………………………4,800Paycashforfutureinsurancecoverage.c.Officesupplies…………………………2,000Cash…………………………………………2,000Paycashforofficesupplies.d.Officesupplies…………………………300Equipment………………………………9700Accountspayable…………………………10,000Purchasedofficesuppliesandequipmentoncredit.e.Cash……………………………………9,000Deliveryservicesrevenue…………………9,000Receivedcashasfeesfordeliveryservices.f.Accountspayable……………………4,600Cash…………………………………………4,600Paycashforaccountspayable.g.Expenseofgasandoil………………820Cash…………………………………………820Paycashforgasandoilexpense.2-16b.＄3560CreditCashCashunderstated＄3560c.0\OwnerCapital\d.0\Prepaidinsuranceandinsuranceexpense\e.0\\\f.0\\\g.＄820CreditStoresuppliesStoresuppliesover＄8202-11.a.Cash……………………………………195,000Officeequipment………………………8,200Draftingequipment……………………80,000Owner,Capital………………………………283,200Investmentbyownerofcash,officeequipmentanddraftingequipment.b,Land……………………………………52,000Cash…………………………………………8,900Notepayable…………………………………43,100PayCashandNotepayableforLand.c.Building…………………………………55,000Cash……………………………………………55,000Paycashforbuilding.d.Insuranceexpenses……………………2,300Cash……………………………………………2,300Paycashforinsuranceexpenses.e.Cash………………………………………6,600Servicesrevenue………………………………6,600Receivedcashasfeesforservices.f.Draftingequipment………………………24,000Cash………………………………………………9.600Notepayable……………………………………14,40
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