40PGB_2

Question

Question: Preparing financial statements from the trial balance and calculating the debt ratio

Preparing financial statements from the trial balance and calculating the debt ratio

Account Title                                       Debit            Credit

 Office Supplies                                 1,400

Cash                                                     32,000

Accounts Receivable                       9,100

Prepaid Insurance                            2,600

Equipment                                        24,000                                                     

Accounts Payable                                                    3,400

Unearned Revenue                                                 1,296

Notes Payable                                                         34,000

Common Stock                                                         20,000

Dividends                                   3,000

Salaries Expense                       1,600

Rent Expense                              700  

Utilities Expense                          100 

Service Revenue                                                   15,804

Total Balance                         \( 74,500             \) 74,500

Requirements 2. Prepare the statement of retained earnings for the month ended July 31, 2018. The beginning balance of retained earnings was $0.

Step-by-Step Solution

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Answer

The statement of retained earnings shows the change in retained earnings and the closing balance of retained earnings is $10,404

1Step-by-step Solution Step 1: Definition of Statement of Retained Earnings

The statement of retained earnings is defined as the financial statement which shows changes in retained earnings of the business.

2Step 2: Preparation of Income Statement

Sheila Sanchez, Registered Dietician

Statement of retained earnings

July 31, 2018

 

Amount ($)

Opening retained earnings

$0

Add: Net Income

$13,404

 

$13,404

Less: Dividends

$3,000

Closing Retained earnings

$10,404