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lazy river resort adjusting entries for the month ended May 31, 2020 date account name 2020 31 insurance expense May prepaid insurance 31 supplies expense supplies 31 depreciation expense accumulated depreciation-buildings accumulated depreciation-equipment 31 interest expense interest payable 31 unearned rent revenue rent revenue 31 salaries and wages expense salaries and wages payable amount
ref 722 130 631 126 619 142 150 718 230 208 429 726 212
debit 200
credit 200
1330 1330 425 300 125 200 200 2200 2200 750 5105
750 5105
date 2020 may, 31
date 2020 May, 31
cash explanation
supplies explanation
ref
ref
31 adj. entries
date 2020 may, 31
debit
j1
prepaid insurance explanation ref 31 adj. entries
debit
debit
j1
credit
no. 101 balance 3400
no. 126 credit balance 2080 1330 750 no. 130 balance 2400 200 2200
credit
unearned rent date 2020 may, 31 31
salaries and wage date 2020 may, 31
interest pay date 2020 may, 31
mortgage pa date 2020 may, 31
land explanation
ref
debit
credit
no. 140 balance 12000
date 2020 may, 31
credit
no. 141 balance 60000
date 2020 may, 31
no.142 credit balance 300 300
date 2020 may, 31
share capital-o date 2020 may, 31
buildings explanation
ref
debit
dividend accumulated depreciation-buildings date explanation ref debit 2020 may, 31 adj. entries j1
rent reven date 2020 may, 31
equipment explanation ref
debit
accumulated depreciation-equipment date explanation ref debit 2020 may, 31 adj. entries j1
date 2020 may, 31
accounts payable explanation ref
debit
credit
no. 149 balance 14000
no. 150 credit balance 125 125
credit
no. 201 balance 4700
date 2020 may, 31 31
advertising ex date 2020 may, 31
depreciation e date 2020 may, 31
unearned rent revenue explanation ref debit adj. entries
j1
2200
salaries and wages payable explanation ref debit adj. entries j1 interest payable explanation ref adj. entries j1 mortgage payable explanation ref
credit
debit
debit
no. 208 balance 3300 1100
no. 212 credit balance 750 750 no. 230 credit balance 200 200
credit
no. 275 balance 40000
share capital-ordinary explanation ref
debit
credit
no. 311 balance 41380
dividends explanation ref
debit
credit
no. 332 balance 1000
rent revenue explanation ref
debit
credit
adj. entries
j1
advertising expense explanation ref
depreciation expense explanation ref adj. entries j1
debit
debit 425
no. 429 balance 10300 2200 12500
credit
no. 610 balance 600
credit
no. 619 balance 425
date 2020 may, 31
supplies expense explanation adj. entries
date 2020 may, 31
interest expense explanation adj. entries
date 2020 may, 31
insurance expense explanation adj. entries
date 2020 may, 31
salaries and wages expense explanation 31 adj. entries
date 2020 may, 31
utilities expense explanation
pplies expense ref J1
erest expense ref j1
urance expense ref J1
debit 1330
debit 200
debit 200
and wages expense ref debit j1
lities expense ref
credit
no. 631 balance 1330
credit
no. 718 balance 200
credit
no. 722 balance 200
credit
750
debit
credit
no. 726 balance 3300 4050 no. 732 balance 900
lazy river resort adjusted trial balance for the month ended may 31, 2020 account no account name 101 cash 126 supplies 130 prepaid insurance 140 land 141 buildings 142 accumulated depreciation-buildings 149 equipment 150 accumulated depreciation-equipment 201 accounts payable 208 unearned rent revenue 212 salaries and wages payable 230 interest payable 275 mortgage payable 311 share capital-ordinary 332 dividends 429 rent revenue 610 advertising expense 619 depreciation expense 631 supplies expense 718 interest expense 722 insurance expense 726 sales and wages expense 732 utilities expense amount
debit 3400 750 2200 12000 60000
credit
300 14000 125 4700 1100 750 200 40000 41380 1000 12500 600 425 1330 200 200 4050 900 101055
101055
lazy river resort income statement for the month ended May 31, 2020 revenues revenue expenses advertising expense depreciation expense supplies expense interest expense insurance expense salaries and wages expense utilities expense total expenses net income
lazy river resort retained earnings statement for the month ended May 31, 2020
12500
retained earnings, May 1 Add : Net income Less : Dividens retained earnings, May 31
600 425 1330 200 200 4050 900 7705 4795
y river resort earnings statement th ended May 31, 2020
lazy river resort statement of financial position for the month ended May 31, 2020 0 4795 4795 -1000 3795
Assets cash supplies prepaid insurance land buildings accumulated depreciation-buildings equipment accumulated depreciation-equipment total assets
3400 750 2200 12000 60000 -300 14000 -125 91925
equity and liabilities equity share capital-ordinary retained earnings liabilities accounts payable unearned rent revenue salaries and wages payable interest payable mortgage payable total equity and liabilities
41380 3795 4700 1100 750 200 40000 91925
