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Q1. Optimum Weight Co. offers personal weight reduction consulting services to individuals. After all the accounts have been closed on June 30, 2010, the end of the current fiscal year, the balances of selected accounts from the ledger of Optimum Weight Co. are as follows:
Accounts Payable
$10,420
Accounts Receivable
25,110
Accumulated Depreciation - Equipment
31,360
Capital Stock
48,000
Cash
?
Equipment
90,650
Land
121,000
Prepaid Insurance
5,840
Prepaid Rent
3,650
Retained Earnings
161,030
Salaries Payable
4,060
Supplies
630
Unearned Fees
3,020
Prepare a classified balance sheet that includes the correct balance for Cash.
2 Marina Services Co. offers its services to individuals desiring to improve their personal images. After the accounts have been adjusted at July 31, the end of the fiscal year, the following balances were taken from the ledger of Marina Services Co.
$101,000
380,000
Dividends
$6,000
Fees Earned
217,200
Wages Expense
191,900
Rent Expense
45,500
Supplies Expense
11,300
Miscellaneous Expense
5,200
Journalize the four entries required to close the accounts. If an amount box does not require an entry, leave it blank.
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