Determine the missing amounts (in millions) for the condensed balance sheets shown below.

Complete exercise on the Excel spread sheet provided.

Exercise 10

Balance sheet items

From the following list of selected items taken from the records of Wright Appliance Service as of a specific date, identify those that would appear on the balance sheet.

1. Accounts Receivable

2. Capital Stock

3. Cash

4. Fees Earned

5. Rent Expense

6. Salaries Expense

7. Salaries Payable

8. Supplies

9. Supplies Expense

10. Utilities Expense

Exercise-6

Accounting equation

Obj|4

✓ a. $10,829

Determine the missing amounts (in millions) for the condensed balance sheets shown below.

Costco

Target

Wal-Mart

Assets

$23,815

$44,533

$ (c)

Liabilities

12,986

(b)

97,777

Stockholders’ equity

(a)

15,347

72,929

Exercise -12

Financial statement items

Obj|4

Identify each of the following items as (a) an asset, (b) a liability, (c) revenue, (d) an expense, or (e) a dividend:

1.Amounts due from customers

2.Amounts owed suppliers

3.Cash on hand

4.Cash paid to stockholders

5.Cash sales

6.Equipment

7.Note payable owed to the bank

8.Rent paid for the month

9.Sales commissions paid to salespersons

10.Wages paid to employees

Exercise-18

Statement of cash flows

Obj|4

Indicate whether each of the following cash activities would be reported on the statement of cash flows as (a) an operating activity, (b) an investing activity, or (c) a financing activity.

1. Issued capital stock

2. Paid rent

3. Paid for office equipment

4. Sold services

5. Issued a note payable

6. Sold excess office equipment

7. Paid officers’ salaries

8. Paid for advertising

9. Paid insurance

10. Paid dividends

Unit 2: Use Excel Spread Sheet to complete this assignment.

E2-17

Income statement

Obj|3, 5

✓ Net income, $45,000

After its first month of operation, the following amounts were taken from the accounting records of Benjamin Realty Inc. as of April 30, 2013.

Capital stock

$25,000

Notes payable

$ 35,000

Cash

53,000

Rent expense

5,000

Dividends

10,000

Retained earnings

0

Interest expense

2,000

Salaries expense

75,000

Land

42,000

Sales commissions

145,000

Miscellaneous expense

3,000

Utilities expense

15,000

Prepare an income statement for the month ending April 30, 2013.

E2-18

Retained earnings statement

Obj|3, 5

✓ Retained earnings, April 30, 2013, $35,000

Using the financial data shown in Exercise 2-17 for Benjamin Realty Inc., prepare a retained earnings statement for the month ending April 30, 2013.

E2-19

Balance sheet

Obj|3, 5

✓ Total assets, $95,000

Using the financial data shown in Exercise 2-17 for Benjamin Realty Inc., prepare a balance sheet as of April 30, 2013

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