Problem 2B (a) NIMMER, VETERINARIAN Equity Accounts Accounts Owner’s Cash + Receivable + Supplies + Equipment = Payable + Payable + Capital Drawings + Revenues Expenses – – Bal. $ 9,000 + $1,700 + $600 + $ 6,000 = $3,600 + $13,700 1. 00,000 0000 000,000 000,000 –2,900 –2,900 6,100 + 1,700 + 600 + 6,000 = 700 + 13,700 2. +1,300 0000 000,000 00,000 000,000 –1,300 7,400 + 400 + 600 + 6,000 = 700 + 13,700 3. 00,000 0000 +2,100 +1,300 000,000 –800 6,600 + 400 + 600 + 8,100 = 2,000 + 13,700 4. +2,500 +5,300 0000 000,000 00,000 +$7,800 9,100 + 5,700 + 600 + 8,100 = 2,000 + 13,700 7,800 5. 00,000 0000 000,000 00,000 –1,100 –$1,100 8,000 + 5,700 + 600 + 8,100 = 2,000 + 13,700 7,800 –1,100 –$1,700 –900 6. 00,000 0000 000,000 00,000 –3,050 –450 4,950 + 5,700 + 600 + 8,100 = 2,000 + 13,700 7,800 –1,100 –3,050 7. 000,000 00,000 0000 000,000 +170 –170 4,950 + 5,700 + 600 + 8,100 = 2,170 + 13,700 7,800 –1,100 –3,220 8. +10,000 +$10,000 $14,950 + $5,700 + $600 + $ 8,100 = +$10,000 + $2,170 + $13,700 $1,100 + $7,800 $3,220 – – $29,350 $29,350
(a) NIMMER, VETERINARIAN Equity Cash + Accounts Receivable + Supplies + Equipment = Payable + Accounts Payable + Capital – Owner’s Drawings + Revenues – Expenses Bal. 1. 2. 3. 4. 5. 6. 7. 8. $ 9,000 –2,900 6,100 +1,300 7,400 –800 6,600 +2,500 9,100 –1,100 8,000 –3,050 4,950 000,000 4,950 +10,000 $14,950 + + + + + + + + + $1,700 00,000 1,700 –1,300 400 00,000 400 +5,300 5,700 00,000 5,700 00,000 5,700 00,000 5,700 $5,700 + + + + + + + + + $600 0000 600 0000 600 0000 600 0000 600 0000 600 0000 600 0000 600 $600 + + + + + + + + + $ 6,000 000,000 6,000 000,000 6,000 +2,100 8,100 000,000 8,100 000,000 8,100 000,000 8,100 000,000 8,100 $ 8,100 = = = = = = = = = +$10,000 +$10,000 + $3,600 –2,900 700 00,000 700 +1,300 2,000 00,000 2,000 00,000 2,000 00,000 2,000 +170 2,170 $2,170 + + + + + + + + + $13,700 000,000 13,700 000,000 13,700 000,000 13,700 13,700 13,700 13,700 13,700 $13,700 – –$1,100 –1,100 –1,100 –1,100 $1,100 + +$7,800 7,800 7,800 7,800 7,800 $7,800 – –$1,700 –900 –450 –3,050 –170 –3,220 $3,220 $29,350 $29,350 Problem 2B
chapter_1_sample_problems.docx