Question 13BE

Question

BE3-13 (L08) Assume that Best Buy made a December 31 adjusting entry to debit Salaries and Wages Expense and credit Salaries and Wages Payable for \(4,200 for one of its departments. On January 2, Best Buy paid the weekly payroll of \)7,000. Prepare Best Buy’s (a) January 1 reversing entry; (b) January 2 entry (assuming the reversing entry was prepared); and (c) January 2 entry (assuming the reversing entry was not prepared).

Step-by-Step Solution

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Answer

Salary and wages expense amount is $7,000.

1Meaning of Reversing Entries:

Journal entries posted at the initiation of the financial year to rescind the impact of adjusting entries of the previous year is known as reversing entries. It helps in the continuity of accounting.

2Closing Entries

Date

Accounts and Explanation

Debit $

Credit $

January, 1

Salaries and Wages Payable

$4,200

 

 

    Salaries and Wages Expenses

 

$4,200

 

 

 

 

January, 2

Salary and Wages Expenses

$7,000

 

 

    Cash

 

$7,000

 

 

 

 

January, 2

Salary and Wages Payable

$4,200

 

 

Salary and Wages Expenses

$2,800

 

 

    Cash

 

$7,000