Soal Mojakoe 2019 No 1

Swift Richardo is a licensed dentist. During the first month of the operation of her business, the
following events and transactions occurred.
April 1 Invested $70,000 cash in her business
2 Paid office rent for the month $1,250.
3 Purchased dental supplies on account from Dazzle Company $5,000.
10 Performed dental services and billed insurance companies $6,200.
11 Received $5,000 cash advance from Emily Candard for an implant.
20 Received $8,500 cash for services performed from Magdalena Ellen.
30 Paid secretary-receptionist for the month $3,000.
30 Paid $2,400 to Dazzle for accounts payable due.
Swift uses the following chart of accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126
Supplies, No. 201 Accounts Payable, No. 209 Unearned Service Revenue, No. 301 Owner’s Capital, No.
400 Service Revenue, No. 726 Salaries and Wages Expense, and No. 729 Rent Expense
Instructions :
(a) Journalize the transactions.
(b) Post to the ledger accounts.
(c) Prepare a trial balance on April 30, 2017
Soal Mojakoe 2019 No 2
The following table are balances of Kukusan’s Corporation’s General Ledger on 1 February 2018
(Assume that as of 1 February Kukusan Corp has closed their books and that Kukusan corp opens their
account only on February until December in 2018), as Kukusan Corp is currently preparing financial
statements for the year 2018, it is found that there are additional data that is required for adjustment
on 31 December 2018, consisting of: 1. As of 31 December 2018, Kukusan Corp has done services
worth of $2,800 which has been paid in advance by customers on 1 January 2018. 2. The remaining
supplies on hand on 31 December 2018 is worth $1,800 3. Data on Equipment and Vehicle are as
follows: