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Assignment

Week1.Conceptualframeworkoffinancialaccounting

E2-4(Assumptions,Principles,andConstraints)Presentedbelowaretheassumptions,principles,andconstraintsusedinthischapter.

1.Economicentityassumption

2.Goingconcernassumption

3.Monetaryunitassumption

4.Periodicityassumption

5.Historicalcostprinciple

6.Fairvalueprinciple

7.Expenserecognitionprinciple

8.Fulldisclosureprinciple

9.Cost-benefitrelationship

10.Materiality

11.Industrypractices

12.Conservatism

Instructions

Identifybynumbertheaccountingassumption,principle,orconstraintthatdescribeseachsituationonthenextpage.Donotuseanumbermorethanonce.

(a)Allocatesexpensestorevenuesintheproperperiod.

(b)Indicatesthatfairvaluechangessubsequenttopurchasearenotrecordedintheaccounts.(Donotuserevenuerecognitionprinciple.)

(c)Ensuresthatallrelevantfinancialinformationisreported.

(d)Rationalewhyplantassetsarenotreportedatliquidationvalue.(Donotusehistoricalcostprinciple.)

(e)Anticipatesalllosses,butreportsnogains.

(f)Indicatesthatpersonalandbusinessrecordkeepingshouldbeseparatelymaintained.

(g)Separatesfinancialinformationintotimeperiodsforreportingpurposes.

(h)Permitstheuseoffairvaluevaluationincertainindustries.(Donotusefairvalueprinciple.)

(i)Requiresthatinformationsignificantenoughtoaffectthedecisionofreasonablyinformedusersshouldbedisclosed.(Donotusefulldisclosureprinciple.)

(j)Assumesthatthedollaristhe“measuringstick”usedtoreportonfinancialperformance.

E3-6(AdjustingEntries)StephenKing,D.D.S.,openedadentalpracticeonJanuary1,2010.Duringthefirstmonthofoperationsthefollowingtransactionsoccurred.

1.Performedservicesforpatientswhohaddentalplaninsurance.AtJanuary31,0ofsuchserviceswasearnedbutnotyetbilledtotheinsurancecompanies.

2.UtilityexpensesincurredbutnotpaidpriortoJanuary31totaled0.

3.PurchaseddentalequipmentonJanuary1for,000,paying,000incashandsigninga,000,

3-yearnotepayable.Theequipmentdepreciates0permonth.Interestis0permonth.

4.Purchasedaone-yearmalpracticeinsurancepolicyonJanuary1for,000.

5.Purchased,600ofdentalsupplies.OnJanuary31,determinedthat0ofsupplieswereonhand.

Instructions

PreparetheadjustingentriesonJanuary31.(Omitexplanations.)Accounttitlesare:AccumulatedDepreciation—DentalEquipment;DepreciationExpense;ServiceRevenue;AccountsReceivable;InsuranceExpense;InterestExpense;InterestPayable;PrepaidInsurance;Supplies;SuppliesExpense;UtilitiesExpense;andUtilitiesPayable.

Week2-3Financialstatements

E4-4(Multiple-stepandSingle-step)TwoaccountantsforthefirmofAllenandWrightarearguingaboutthemeritsofpresentinganincomestatementinamultiple-stepversusasingle-stepformat.Thediscussioninvolvesthefollowing2010informationrelatedtoWebsterCompany(

Assignment

Week1.Conceptualframeworkoffinancialaccounting

E2-4(Assumptions,Principles,andConstraints)Presentedbelowaretheassumptions,principles,andconstraintsusedinthischapter.

1.Economicentityassumption

2.Goingconcernassumption

3.Monetaryunitassumption

4.Periodicityassumption

5.Historicalcostprinciple

6.Fairvalueprinciple

7.Expenserecognitionprinciple

8.Fulldisclosureprinciple

9.Cost-benefitrelationship

10.Materiality

11.Industrypractices

12.Conservatism

Instructions

Identifybynumbertheaccountingassumption,principle,orconstraintthatdescribeseachsituationonthenextpage.Donotuseanumbermorethanonce.

(a)Allocatesexpensestorevenuesintheproperperiod.

(b)Indicatesthatfairvaluechangessubsequenttopurchasearenotrecordedintheaccounts.(Donotuserevenuerecognitionprinciple.)

(c)Ensuresthatallrelevantfinancialinformationisreported.

(d)Rationalewhyplantassetsarenotreportedatliquidationvalue.(Donotusehistoricalcostprinciple.)

(e)Anticipatesalllosses,butreportsnogains.

(f)Indicatesthatpersonalandbusinessrecordkeepingshouldbeseparatelymaintained.

(g)Separatesfinancialinformationintotimeperiodsforreportingpurposes.

(h)Permitstheuseoffairvaluevaluationincertainindustries.(Donotusefairvalueprinciple.)

(i)Requiresthatinformationsignificantenoughtoaffectthedecisionofreasonablyinformedusersshouldbedisclosed.(Donotusefulldisclosureprinciple.)

(j)Assumesthatthedollaristhe“measuringstick”usedtoreportonfinancialperformance.

E3-6(AdjustingEntries)StephenKing,D.D.S.,openedadentalpracticeonJanuary1,2010.Duringthefirstmonthofoperationsthefollowingtransactionsoccurred.

1.Performedservicesforpatientswhohaddentalplaninsurance.AtJanuary31,0ofsuchserviceswasearnedbutnotyetbilledtotheinsurancecompanies.

2.UtilityexpensesincurredbutnotpaidpriortoJanuary31totaled0.

3.PurchaseddentalequipmentonJanuary1for,000,paying,000incashandsigninga,000,

3-yearnotepayable.Theequipmentdepreciates0permonth.Interestis0permonth.

4.Purchasedaone-yearmalpracticeinsurancepolicyonJanuary1for,000.

5.Purchased,600ofdentalsupplies.OnJanuary31,determinedthat0ofsupplieswereonhand.

Instructions

PreparetheadjustingentriesonJanuary31.(Omitexplanations.)Accounttitlesare:AccumulatedDepreciation—DentalEquipment;DepreciationExpense;ServiceRevenue;AccountsReceivable;InsuranceExpense;InterestExpense;InterestPayable;PrepaidInsurance;Supplies;SuppliesExpense;UtilitiesExpense;andUtilitiesPayable.

Week2-3Financialstatements

E4-4(Multiple-stepandSingle-step)TwoaccountantsforthefirmofAllenandWrightarearguingaboutthemeritsofpresentinganincomestatementinamultiple-stepversusasingle-stepformat.Thediscussioninvolvesthefollowing2010informationrelatedtoWebsterCompany(

Assignment

Week1.Conceptualframeworkoffinancialaccounting

E2-4(Assumptions,Principles,andConstraints)Presentedbelowaretheassumptions,principles,andconstraintsusedinthischapter.

1.Economicentityassumption

2.Goingconcernassumption

3.Monetaryunitassumption

4.Periodicityassumption

5.Historicalcostprinciple

6.Fairvalueprinciple

7.Expenserecognitionprinciple

8.Fulldisclosureprinciple

9.Cost-benefitrelationship

10.Materiality

11.Industrypractices

12.Conservatism

Instructions

Identifybynumbertheaccountingassumption,principle,orconstraintthatdescribeseachsituationonthenextpage.Donotuseanumbermorethanonce.

(a)Allocatesexpensestorevenuesintheproperperiod.

(b)Indicatesthatfairvaluechangessubsequenttopurchasearenotrecordedintheaccounts.(Donotuserevenuerecognitionprinciple.)

(c)Ensuresthatallrelevantfinancialinformationisreported.

(d)Rationalewhyplantassetsarenotreportedatliquidationvalue.(Donotusehistoricalcostprinciple.)

(e)Anticipatesalllosses,butreportsnogains.

(f)Indicatesthatpersonalandbusinessrecordkeepingshouldbeseparatelymaintained.

(g)Separatesfinancialinformationintotimeperiodsforreportingpurposes.

(h)Permitstheuseoffairvaluevaluationincertainindustries.(Donotusefairvalueprinciple.)

(i)Requiresthatinformationsignificantenoughtoaffectthedecisionofreasonablyinformedusersshouldbedisclosed.(Donotusefulldisclosureprinciple.)

(j)Assumesthatthedollaristhe“measuringstick”usedtoreportonfinancialperformance.

E3-6(AdjustingEntries)StephenKing,D.D.S.,openedadentalpracticeonJanuary1,2010.Duringthefirstmonthofoperationsthefollowingtransactionsoccurred.

1.Performedservicesforpatientswhohaddentalplaninsurance.AtJanuary31,0ofsuchserviceswasearnedbutnotyetbilledtotheinsurancecompanies.

2.UtilityexpensesincurredbutnotpaidpriortoJanuary31totaled0.

3.PurchaseddentalequipmentonJanuary1for,000,paying,000incashandsigninga,000,

3-yearnotepayable.Theequipmentdepreciates0permonth.Interestis0permonth.

4.Purchasedaone-yearmalpracticeinsurancepolicyonJanuary1for,000.

5.Purchased,600ofdentalsupplies.OnJanuary31,determinedthat0ofsupplieswereonhand.

Instructions

PreparetheadjustingentriesonJanuary31.(Omitexplanations.)Accounttitlesare:AccumulatedDepreciation—DentalEquipment;DepreciationExpense;ServiceRevenue;AccountsReceivable;InsuranceExpense;InterestExpense;InterestPayable;PrepaidInsurance;Supplies;SuppliesExpense;UtilitiesExpense;andUtilitiesPayable.

Week2-3Financialstatements

E4-4(Multiple-stepandSingle-step)TwoaccountantsforthefirmofAllenandWrightarearguingaboutthemeritsofpresentinganincomestatementinamultiple-stepversusasingle-stepformat.Thediscussioninvolvesthefollowing2010informationrelatedtoWebsterCompany(

Assignment

Week1.Conceptualframeworkoffinancialaccounting

E2-4(Assumptions,Principles,andConstraints)Presentedbelowaretheassumptions,principles,andconstraintsusedinthischapter.

1.Economicentityassumption

2.Goingconcernassumption

3.Monetaryunitassumption

4.Periodicityassumption

5.Historicalcostprinciple

6.Fairvalueprinciple

7.Expenserecognitionprinciple

8.Fulldisclosureprinciple

9.Cost-benefitrelationship

10.Materiality

11.Industrypractices

12.Conservatism

Instructions

Identifybynumbertheaccountingassumption,principle,orconstraintthatdescribeseachsituationonthenextpage.Donotuseanumbermorethanonce.

(a)Allocatesexpensestorevenuesintheproperperiod.

(b)Indicatesthatfairvaluechangessubsequenttopurchasearenotrecordedintheaccounts.(Donotuserevenuerecognitionprinciple.)

(c)Ensuresthatallrelevantfinancialinformationisreported.

(d)Rationalewhyplantassetsarenotreportedatliquidationvalue.(Donotusehistoricalcostprinciple.)

(e)Anticipatesalllosses,butreportsnogains.

(f)Indicatesthatpersonalandbusinessrecordkeepingshouldbeseparatelymaintained.

(g)Separatesfinancialinformationintotimeperiodsforreportingpurposes.

(h)Permitstheuseoffairvaluevaluationincertainindustries.(Donotusefairvalueprinciple.)

(i)Requiresthatinformationsignificantenoughtoaffectthedecisionofreasonablyinformedusersshouldbedisclosed.(Donotusefulldisclosureprinciple.)

(j)Assumesthatthedollaristhe“measuringstick”usedtoreportonfinancialperformance.

E3-6(AdjustingEntries)StephenKing,D.D.S.,openedadentalpracticeonJanuary1,2010.Duringthefirstmonthofoperationsthefollowingtransactionsoccurred.

1.Performedservicesforpatientswhohaddentalplaninsurance.AtJanuary31,0ofsuchserviceswasearnedbutnotyetbilledtotheinsurancecompanies.

2.UtilityexpensesincurredbutnotpaidpriortoJanuary31totaled0.

3.PurchaseddentalequipmentonJanuary1for,000,paying,000incashandsigninga,000,

3-yearnotepayable.Theequipmentdepreciates0permonth.Interestis0permonth.

4.Purchasedaone-yearmalpracticeinsurancepolicyonJanuary1for,000.

5.Purchased,600ofdentalsupplies.OnJanuary31,determinedthat0ofsupplieswereonhand.

Instructions

PreparetheadjustingentriesonJanuary31.(Omitexplanations.)Accounttitlesare:AccumulatedDepreciation—DentalEquipment;DepreciationExpense;ServiceRevenue;AccountsReceivable;InsuranceExpense;InterestExpense;InterestPayable;PrepaidInsurance;Supplies;SuppliesExpense;UtilitiesExpense;andUtilitiesPayable.

Week2-3Financialstatements

E4-4(Multiple-stepandSingle-step)TwoaccountantsforthefirmofAllenandWrightarearguingaboutthemeritsofpresentinganincomestatementinamultiple-stepversusasingle-stepformat.Thediscussioninvolvesthefollowing2010informationrelatedtoWebsterCompany(

Assignment

Week1.Conceptualframeworkoffinancialaccounting

E2-4(Assumptions,Principles,andConstraints)Presentedbelowaretheassumptions,principles,andconstraintsusedinthischapter.

1.Economicentityassumption

2.Goingconcernassumption

3.Monetaryunitassumption

4.Periodicityassumption

5.Historicalcostprinciple

6.Fairvalueprinciple

7.Expenserecognitionprinciple

8.Fulldisclosureprinciple

9.Cost-benefitrelationship

10.Materiality

11.Industrypractices

12.Conservatism

Instructions

Identifybynumbertheaccountingassumption,principle,orconstraintthatdescribeseachsituationonthenextpage.Donotuseanumbermorethanonce.

(a)Allocatesexpensestorevenuesintheproperperiod.

(b)Indicatesthatfairvaluechangessubsequenttopurchasearenotrecordedintheaccounts.(Donotuserevenuerecognitionprinciple.)

(c)Ensuresthatallrelevantfinancialinformationisreported.

(d)Rationalewhyplantassetsarenotreportedatliquidationvalue.(Donotusehistoricalcostprinciple.)

(e)Anticipatesalllosses,butreportsnogains.

(f)Indicatesthatpersonalandbusinessrecordkeepingshouldbeseparatelymaintained.

(g)Separatesfinancialinformationintotimeperiodsforreportingpurposes.

(h)Permitstheuseoffairvaluevaluationincertainindustries.(Donotusefairvalueprinciple.)

(i)Requiresthatinformationsignificantenoughtoaffectthedecisionofreasonablyinformedusersshouldbedisclosed.(Donotusefulldisclosureprinciple.)

(j)Assumesthatthedollaristhe“measuringstick”usedtoreportonfinancialperformance.

E3-6(AdjustingEntries)StephenKing,D.D.S.,openedadentalpracticeonJanuary1,2010.Duringthefirstmonthofoperationsthefollowingtransactionsoccurred.

1.Performedservicesforpatientswhohaddentalplaninsurance.AtJanuary31,0ofsuchserviceswasearnedbutnotyetbilledtotheinsurancecompanies.

2.UtilityexpensesincurredbutnotpaidpriortoJanuary31totaled0.

3.PurchaseddentalequipmentonJanuary1for,000,paying,000incashandsigninga,000,

3-yearnotepayable.Theequipmentdepreciates0permonth.Interestis0permonth.

4.Purchasedaone-yearmalpracticeinsurancepolicyonJanuary1for,000.

5.Purchased,600ofdentalsupplies.OnJanuary31,determinedthat0ofsupplieswereonhand.

Instructions

PreparetheadjustingentriesonJanuary31.(Omitexplanations.)Accounttitlesare:AccumulatedDepreciation—DentalEquipment;DepreciationExpense;ServiceRevenue;AccountsReceivable;InsuranceExpense;InterestExpense;InterestPayable;PrepaidInsurance;Supplies;SuppliesExpense;UtilitiesExpense;andUtilitiesPayable.

Week2-3Financialstatements

E4-4(Multiple-stepandSingle-step)TwoaccountantsforthefirmofAllenandWrightarearguingaboutthemeritsofpresentinganincomestatementinamultiple-stepversusasingle-stepformat.Thediscussioninvolvesthefollowing2010informationrelatedtoWebsterCompany(

Assignment

Week1.Conceptualframeworkoffinancialaccounting

E2-4(Assumptions,Principles,andConstraints)Presentedbelowaretheassumptions,principles,andconstraintsusedinthischapter.

1.Economicentityassumption

2.Goingconcernassumption

3.Monetaryunitassumption

4.Periodicityassumption

5.Historicalcostprinciple

6.Fairvalueprinciple

7.Expenserecognitionprinciple

8.Fulldisclosureprinciple

9.Cost-benefitrelationship

10.Materiality

11.Industrypractices

12.Conservatism

Instructions

Identifybynumbertheaccountingassumption,principle,orconstraintthatdescribeseachsituationonthenextpage.Donotuseanumbermorethanonce.

(a)Allocatesexpensestorevenuesintheproperperiod.

(b)Indicatesthatfairvaluechangessubsequenttopurchasearenotrecordedintheaccounts.(Donotuserevenuerecognitionprinciple.)

(c)Ensuresthatallrelevantfinancialinformationisreported.

(d)Rationalewhyplantassetsarenotreportedatliquidationvalue.(Donotusehistoricalcostprinciple.)

(e)Anticipatesalllosses,butreportsnogains.

(f)Indicatesthatpersonalandbusinessrecordkeepingshouldbeseparatelymaintained.

(g)Separatesfinancialinformationintotimeperiodsforreportingpurposes.

(h)Permitstheuseoffairvaluevaluationincertainindustries.(Donotusefairvalueprinciple.)

(i)Requiresthatinformationsignificantenoughtoaffectthedecisionofreasonablyinformedusersshouldbedisclosed.(Donotusefulldisclosureprinciple.)

(j)Assumesthatthedollaristhe“measuringstick”usedtoreportonfinancialperformance.

E3-6(AdjustingEntries)StephenKing,D.D.S.,openedadentalpracticeonJanuary1,2010.Duringthefirstmonthofoperationsthefollowingtransactionsoccurred.

1.Performedservicesforpatientswhohaddentalplaninsurance.AtJanuary31,0ofsuchserviceswasearnedbutnotyetbilledtotheinsurancecompanies.

2.UtilityexpensesincurredbutnotpaidpriortoJanuary31totaled0.

3.PurchaseddentalequipmentonJanuary1for,000,paying,000incashandsigninga,000,

3-yearnotepayable.Theequipmentdepreciates0permonth.Interestis0permonth.

4.Purchasedaone-yearmalpracticeinsurancepolicyonJanuary1for,000.

5.Purchased,600ofdentalsupplies.OnJanuary31,determinedthat0ofsupplieswereonhand.

Instructions

PreparetheadjustingentriesonJanuary31.(Omitexplanations.)Accounttitlesare:AccumulatedDepreciation—DentalEquipment;DepreciationExpense;ServiceRevenue;AccountsReceivable;InsuranceExpense;InterestExpense;InterestPayable;PrepaidInsurance;Supplies;SuppliesExpense;UtilitiesExpense;andUtilitiesPayable.

Week2-3Financialstatements

E4-4(Multiple-stepandSingle-step)TwoaccountantsforthefirmofAllenandWrightarearguingaboutthemeritsofpresentinganincomestatementinamultiple-stepversusasingle-stepformat.Thediscussioninvolvesthefollowing2010informationrelatedtoWebsterCompany(

Assignment

Week1.Conceptualframeworkoffinancialaccounting

E2-4(Assumptions,Principles,andConstraints)Presentedbelowaretheassumptions,principles,andconstraintsusedinthischapter.

1.Economicentityassumption

2.Goingconcernassumption

3.Monetaryunitassumption

4.Periodicityassumption

5.Historicalcostprinciple

6.Fairvalueprinciple

7.Expenserecognitionprinciple

8.Fulldisclosureprinciple

9.Cost-benefitrelationship

10.Materiality

11.Industrypractices

12.Conservatism

Instructions

Identifybynumbertheaccountingassumption,principle,orconstraintthatdescribeseachsituationonthenextpage.Donotuseanumbermorethanonce.

(a)Allocatesexpensestorevenuesintheproperperiod.

(b)Indicatesthatfairvaluechangessubsequenttopurchasearenotrecordedintheaccounts.(Donotuserevenuerecognitionprinciple.)

(c)Ensuresthatallrelevantfinancialinformationisreported.

(d)Rationalewhyplantassetsarenotreportedatliquidationvalue.(Donotusehistoricalcostprinciple.)

(e)Anticipatesalllosses,butreportsnogains.

(f)Indicatesthatpersonalandbusinessrecordkeepingshouldbeseparatelymaintained.

(g)Separatesfinancialinformationintotimeperiodsforreportingpurposes.

(h)Permitstheuseoffairvaluevaluationincertainindustries.(Donotusefairvalueprinciple.)

(i)Requiresthatinformationsignificantenoughtoaffectthedecisionofreasonablyinformedusersshouldbedisclosed.(Donotusefulldisclosureprinciple.)

(j)Assumesthatthedollaristhe“measuringstick”usedtoreportonfinancialperformance.

E3-6(AdjustingEntries)StephenKing,D.D.S.,openedadentalpracticeonJanuary1,2010.Duringthefirstmonthofoperationsthefollowingtransactionsoccurred.

1.Performedservicesforpatientswhohaddentalplaninsurance.AtJanuary31,0ofsuchserviceswasearnedbutnotyetbilledtotheinsurancecompanies.

2.UtilityexpensesincurredbutnotpaidpriortoJanuary31totaled0.

3.PurchaseddentalequipmentonJanuary1for,000,paying,000incashandsigninga,000,

3-yearnotepayable.Theequipmentdepreciates0permonth.Interestis0permonth.

4.Purchasedaone-yearmalpracticeinsurancepolicyonJanuary1for,000.

5.Purchased,600ofdentalsupplies.OnJanuary31,determinedthat0ofsupplieswereonhand.

Instructions

PreparetheadjustingentriesonJanuary31.(Omitexplanations.)Accounttitlesare:AccumulatedDepreciation—DentalEquipment;DepreciationExpense;ServiceRevenue;AccountsReceivable;InsuranceExpense;InterestExpense;InterestPayable;PrepaidInsurance;Supplies;SuppliesExpense;UtilitiesExpense;andUtilitiesPayable.

Week2-3Financialstatements

E4-4(Multiple-stepandSingle-step)TwoaccountantsforthefirmofAllenandWrightarearguingaboutthemeritsofpresentinganincomestatementinamultiple-stepversusasingle-stepformat.Thediscussioninvolvesthefollowing2010informationrelatedtoWebsterCompany(

Assignment

Week1.Conceptualframeworkoffinancialaccounting

E2-4(Assumptions,Principles,andConstraints)Presentedbelowaretheassumptions,principles,andconstraintsusedinthischapter.

1.Economicentityassumption

2.Goingconcernassumption

3.Monetaryunitassumption

4.Periodicityassumption

5.Historicalcostprinciple

6.Fairvalueprinciple

7.Expenserecognitionprinciple

8.Fulldisclosureprinciple

9.Cost-benefitrelationship

10.Materiality

11.Industrypractices

12.Conservatism

Instructions

Identifybynumbertheaccountingassumption,principle,orconstraintthatdescribeseachsituationonthenextpage.Donotuseanumbermorethanonce.

(a)Allocatesexpensestorevenuesintheproperperiod.

(b)Indicatesthatfairvaluechangessubsequenttopurchasearenotrecordedintheaccounts.(Donotuserevenuerecognitionprinciple.)

(c)Ensuresthatallrelevantfinancialinformationisreported.

(d)Rationalewhyplantassetsarenotreportedatliquidationvalue.(Donotusehistoricalcostprinciple.)

(e)Anticipatesalllosses,butreportsnogains.

(f)Indicatesthatpersonalandbusinessrecordkeepingshouldbeseparatelymaintained.

(g)Separatesfinancialinformationintotimeperiodsforreportingpurposes.

(h)Permitstheuseoffairvaluevaluationincertainindustries.(Donotusefairvalueprinciple.)

(i)Requiresthatinformationsignificantenoughtoaffectthedecisionofreasonablyinformedusersshouldbedisclosed.(Donotusefulldisclosureprinciple.)

(j)Assumesthatthedollaristhe“measuringstick”usedtoreportonfinancialperformance.

E3-6(AdjustingEntries)StephenKing,D.D.S.,openedadentalpracticeonJanuary1,2010.Duringthefirstmonthofoperationsthefollowingtransactionsoccurred.

1.Performedservicesforpatientswhohaddentalplaninsurance.AtJanuary31,0ofsuchserviceswasearnedbutnotyetbilledtotheinsurancecompanies.

2.UtilityexpensesincurredbutnotpaidpriortoJanuary31totaled0.

3.PurchaseddentalequipmentonJanuary1for,000,paying,000incashandsigninga,000,

3-yearnotepayable.Theequipmentdepreciates0permonth.Interestis0permonth.

4.Purchasedaone-yearmalpracticeinsurancepolicyonJanuary1for,000.

5.Purchased,600ofdentalsupplies.OnJanuary31,determinedthat0ofsupplieswereonhand.

Instructions

PreparetheadjustingentriesonJanuary31.(Omitexplanations.)Accounttitlesare:AccumulatedDepreciation—DentalEquipment;DepreciationExpense;ServiceRevenue;AccountsReceivable;InsuranceExpense;InterestExpense;InterestPayable;PrepaidInsurance;Supplies;SuppliesExpense;UtilitiesExpense;andUtilitiesPayable.

Week2-3Financialstatements

E4-4(Multiple-stepandSingle-step)TwoaccountantsforthefirmofAllenandWrightarearguingaboutthemeritsofpresentinganincomestatementinamultiple-stepversusasingle-stepformat.Thediscussioninvolvesthefollowing2010informationrelatedtoWebsterCompany(