会计学学习资料：04第4章答案.docVIP

SOLUTIONS TO CH4 EXERCISE 4-1 CAJON COMPANYWork Sheet(Partial)For the Month Ended April 30, 2006　 Adjusted Trial Balance 　　 Income Statement　 Balance Sheet 　Accounts TitlesDr.Cr.Dr.Cr.Dr.Cr.Cash14,752 14,752 Accounts Receivable7,840 7,840 Prepaid Rent2,280 2,280 Equipment23,050 23,050 Accumulated Depreciation4,921 4,921 Notes Payable5,700 5,700 Account Payable5,672 5,672 Common Stock25,000 25,000 Retained Earnings8,960 8,960 Dividends3,650 3,650 Service Revenue12,590 12,590 Salaries Expense9,840 9,840 Rent Expense760 760 Depreciation Expense671 671 Interest Expense57 57 Interest Payable　57 57  Totals62,900 62,900 11,328 12,590 51,572 50,310 Net Income1,262 　　1,262  Totals12,590 12,590 51,572 51,572  EXERCISE 4-4 Accounts Receivable 600 Service Revenue 600 (To record revenue for services provided) Insurance Expense 400 Prepaid Insurance 400 (To record insurance expired) Depreciation Expense 900 Accumulated Depreciation 900 (To record monthly depreciation) Salaries Expense 500 Salaries Payable 500 (To record accrued salaries) 　 Adjustments　　 Income Statement　　 Balance Sheet　Accounts TitlesDr.Cr.Dr.Cr.Dr.Cr.Accounts Receivable600 Prepaid Insurance400 Accumulated Depreciation900 Salaries Payable500 Service Revenue600 Salaries Expense500 Insurance Expense400 Depreciation Expense900 　2,400 2,400  EXERCISE 4-9 Correct Entry Accounts Payable 450 Cash 450 (To correct entry) Supplies 560 Equipment 56 Accounts Payable 504 (To correct entry) . Divid