会计学学习资料：03第3章答案.docVIP

SOLUTIONS TO CH3 EXERCISE 3-3 Mar. 31 Depreciation Expense（＄300×3） 900 Accumulated Depreciated-Equipment 900 EquipmentAccumulated Depreciated-Equipment 25,000????3/31 8,4003/31 Adj. 9003/31 Bal. 9,300Depreciation Expense3/31 Adj. 900??? Mar. 31 Unearned Rent 4,000 Rent Revenue 4,000 Unearned RentRent Revenue3/31 Adj. 4,000 12,000? 60,0003/31 Bal. 8,0003/31 Adj. 4,0003/31 Bal. 64,000 Mar. 31 Interest Expense 500 Interest Payable 500 Interest ExpenseInterest Payable3/31 Adj. 500?3/31 Adj. 500 Mar. 31 Supplies Expense 1,700 Supplies ($2,800-$1,100) 1,700 SuppliesSupplies Expense 2,8003/31Adj. 1,7003/31 Adj. 1,7003/31Bal. 1,100 Mar. 31 Insurance Expense 600 Prepaid Insurance 600 Prepaid InsuranceInsurance Expense 3,6003/31Adj. 6003/31 Adj. 6003/31Bal. 3,000 EXERCISE 3-7 Supplies, January 31 $ 850 Add: Supplies Used 950 Less: Supplies Purchased in January 650 Supplies, January 1 $ 1,150 The Rate of Insurance Expires per month ×12=Total Insurance Premium$400×12=$4800 Prepaid Insurance, January 31 $ 2,400 Add: Insurance Expires in January 400 Prepaid Insurance, January 1 $ 2,800 Insurance Premium÷The Rate of Insurance Expires per month=Months($4,800-$2,800)÷$400=5 The policy was purchased on August 1, 2005. Salaries Payable, January 31 $ 800 Add: Salaries Paid in January 3,000 Less: Salaries Payable in January 1,800 Salaries Payable, December 31, 2005 $ 2,000 Unearned Revenue, January 31 $ 750 Add: Revenue for service provided in January ($2,000-$1,600) 400 Unearned Revenue, December 31, 2005 $ 1,150 EXERCISE