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Adjustment and additional data:
1. Accrued $12,200 for utilities, $12,200 for salaries, and $10,980 for interest on the bank loan.
2. Recorded depreciation on equipment, which has an expected useful life of 10 years. 3. Recorded an additional $61,000 of income tax payable. 4. Common shares of $1,220 were issued during the year. 5. $54,900 of the bank loan is due to be repaid in the next year.
Problem 1: Record adjusting entries for the year ended March 31, 2021, assuming adjusting entries are made annually.
Financial Statement Analysis and Preparation
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