No ASSETS LIABILITIES OWNER'S EQUITY

Cash Equipment Acc. Payable Owner's Capital Owner's Drawings Revenue Expense
1 $25.000 $25.000
2 $7.000 $7.000
3 $8.000 $8.000
4 -$850 -Rp850
5 -$1.000 -$1.000
$31.150 $7.000 $7.000 $25.000 -$1.000 $8.000 -$850
$38.150 $38.150
a Flanagan Company b Flanagan Company c Flanagan Company
Statement of Cash Flows Income Statement Owner's Equity Statement
Decembers 31, 2022 Decembers 31, 2022 Decembers 31, 2022

Cash flows from operating activities Revenues Owner's capital, December 1 0

Cash receipt from revenues 36.000,00 Service revenue 36.000 Add Investment 0,00
cash payment from expenses 22.000,00 Expenses Net Income 14.000,00 14.000
Rent expense 11.000 14.000
Net cash provided by operating activities 14.000,00 Utilities expense 4.000 Less Drawings 6.000
Salaraies & wages expenses 7.000 Owner's capital, December 31 8.000
Cash flows from investing activities Total expenses 22.000
purchase of equipment (10.000,00)
Net Income 14.000
Cash flows from financing activities jawaban c bisa dijawab dengan persamaan akuntansi karena gak ada awal ekuitas
Investment by owner 0,00 ASET LIABILITAS EKUITAS
Drawings by owner (6.000,00) (6.000,00) 27000 18500 8500

Net increase in cash (2.000,00)

Cash at the beginning of the period 0
Cash at the end of the period (2.000,00)

jawaban a cuma ditambahkan aja yang akun akun aset

Equipment 10000
Cash 8000
Acc. Receivable 9000
27000
5 Feagler Company
Balamce Sheet
Decembers 31, 2022

Assets
Cash 38.000
Acc. receivable 12.500 50.500
Total Assets 50.500

Liabilities
Note payable 40.000

Owner's equity
Owner's capital 10.500

Total liabilities & owner's equity 50.500

 ASSETS LIABILITIES OWNER'S EQUITY
1a Cash Acc. Receivable Equipment Acc. Payable Note Payable Owner's Capital Owner's DrawingsRevenues Expenses 1b Joan Robinson Law Office
11.000 11.000 Initial Investment Income Statement
(800) (800) Rent Expense July 31, 2022
3.000 3.000
1.500 1.500 Service revenue Revenues
700 700 Service revenue 3.500
2.000 2.000 Expenses
(900) (900) Rent expense 800
(1.000) (1.000) Utilities expense 300
10.500 2.000 3.000 3.000 700 11.000 (1.000) 3.500 (1.700) Salaraies & wages expenses 500
Advertising expenses 100
15.500 3.700 11.800 Total expenses 1.700
15.500 15.500
Net Income 1.800

Joan Robinson Law Office

Owner's Equity Statement
July 31, 2022
Owner's capital, July 1 0
Add Investment 11.000
Net Income 1.800 12.800
12800
Less Drawings 1000
Owner's capital, July 31 11.800

Joan Robinson Law Office

Balance Sheet
July 31, 2022
Assets
Cash 10.500
Acc. receivable 2.000
Equipment 3.000
Total Assets 15.500

Liabilities
Note payable 700
Acc. Payable 3.000
Total Liabilities 3.700
Owner's equity
Owner's Capital 11.800
Total liabilities & owner's equity 15.500
E1.9 Peat DeLoitte & Co.
Income Statement
August 31, 2022

Revenue
Service Revenue 8.500

Expenses
Utilities expense 560
Salaries & Wages expense 4.800
Rent expense 400 5.760
NET INCOME 2.740

net income 2021 net income 2022 net income 2023

E1.10 beginning EO 100.000 150.000 160.000
(+) add investment 0 34.000 12.000
(+) net income 62.000 (24.000) 43.000
(-) drawings 12.000 0 25.000
end EO 150.000 160.000 190.000

E1.12 Fleete Co.

Income Statement
End of the Year 2022

Revenue
Service Revenue 63.600

Expenses
 Adv. expense 1.800
Utilities expense 3.100
Salaries & Wages expense 30.200
Rent expense 10.400 45.500
NET INCOME 18.100

Peat DeLoitte & Co.

Owner's Equity Statement
End of the Year 2022
Owner's capital, July 1 42.000
(+) Investment 0
(+) Net Income 18.100
(-) Drawings (6.000)
Owner's capital, July 31 54.100

E1.13 Cheng Company

Balance Sheet
December 31, 2022
Assets
Cash 15.000
Acc. receivable 6.500
Supplies 8.000
Equipment 46.000
Total Assets 75.500
Liabilities & Owner's Equity
Liabilities
Acc. payable 21.000
Total Liabilities 21.000
 Owner's Equity
Owner's Capital 67.500
Owner's Drawings 13.000
Total Owner's equity 54.500

Total Liabilities & Owner's Equity 75.500

E1.14 Buena Vista Park

Income Statement
December 31, 2022

Revenue
Camping fee revenue 140.000
General store Revenue 65.000
Total revenue 205.000

Expenses 160.000
NET INCOME 45.000

Buena Vista Park

Balance Sheet
December 31, 2022
Assets
Cash 23.000
Acc. receivable 17.500
Equipment 115.500
Total Assets 156.000
Liabilities & Owner's Equity
Liabilities
 Acc. payable 11.000
Notes payable 60.000
Total Liabilities 71.000

Owner's Equity 45.000

Total Liabilities & Owner's Equity 116.000

E1.15 Sea Legs Cruise Company

Income Statement
December 31, 2022

Revenue
Service revenue 410000

Expenses
maintance & repairs expense 95.000
Utilities expense 13.000
salaries & wages expense 142.000
advertising expense 24.500 274.500
NET INCOME 135.500

E1.16 Helen Archer, att

Owner's Equity Statement
December 31, 2022
Owner's capital, Des 1 36.000
(+) Investment 0
(+) Net Income 119.000
(-) Drawings 51.000
 Owner's capital, July 31 104.000

E1.17 Helen Archer, att

Statement of Cash Flows
December 31, 2022
Cash flows from operating activities
cash recepts from revenues 600.000
cash payments from expenses (430.000)
Net cash provided by operating activities 170.000
Cash flows from investing activities
Purchased of equipment (115.000)
Cash flows from financing activities
Investment by owner 280.000
Drawings by owner (18.000) 262.000
Net increase in cash 317.000
Cash at the beginning of the period 30.000
Cash at the end of the period 347.000
P1.1 ASSETS LIABILITIES OWNER'S EQUITY
Cash Acc. Receivable Supplies Equipment Acc. Payable Owner's Capital Owner's Drawings Revenue Expense
1 15.000 15.000
2 (600) (600) rent expense
3 (3.000) 3.000
4 700 (700) Advertisng expense
5 (900) 900
6 3.000 7.000 10.000
7 (600) (600)
8 (500) (500)
9 (2.500) (2.500) salaries & wages expense
10 4.000 (4.000)
13.900 3.000 900 3.000 0 15.000 (600) 10.000 (3.800)
20.800 20.600
20.800 20.600
Net Income 6.200

P1.2 ASSETS LIABILITIES OWNER'S EQUITY

Cash Acc. Receivable Supplies Equipment Note Payable Acc. Payable Owner's Capital Owner's Drawings Revenue Expense
5.000 1.500 500 6.000 4.200 8.800
1 1.200 (1.200)
2 (2.800) (2.800)
3 4.000 3.500 7.500
4 (400) 2.000 1.600
5 (4.100) (4.100) salaries ex 2800, rent ex 900, adv ex. 400
6 (700) (700)
7 2.000 2.000
8 (270) (270) Utilities ex
3.930 3.800 500 8.000 2.000 3.000 8.800 (700) 7.500 (4.370)
16.230 5.000 11.230
16.230 16.230

Sonya Jared Law Office Sonya Jared Law Office Sonya Jared Law Office
Income Statement Owner's Equity Statement Balance Sheet
August 31, 2022 August 31, 2022 August 31, 2022
Owner's capital, Des 1 8.800 Assets
Revenue (+) Investment 0 Cash 3.930
Service revenue 7.500 (+) Net Income 3.130 Acc. receivable 3.800
(-) Drawings (700) Supplies 500
Expenses Owner's capital, July 31 11.230 Equipment 8.000
salaries & wages exp. 2.800 Total Assets 16.230
rent exp. 900 Liabilities & Owner's Equity
 advertising exp. 400 Liabilities
utilities exp. 270 4.370 Acc. payable 3.000
NET INCOME 3.130 Notes payable 2.000
Total Liabilities 5.000

Owner's Equity 11.230

Total Liabilities & Owner's Equity 16.230

P1.3 Divine Designs Co. Divine Designs Co. Divine Designs Co.
Income Statement Owner's Equity Statement Balance Sheet
June 30, 2022 June 30, 2022 June 30, 2022
Owner's capital, Des 1 0 Assets
Revenue (+) Investment 12.000 Cash 10.150
Service revenue 6500 (+) Net Income 4.050 Acc. receivable 2.800
(-) Drawings (1.300) Supplies 2.000
Expenses Owner's capital, July 31 14.750 Equipment 10.000
gasoline exp. 200 Total Assets 24.950
rent exp. 1.600 Liabilities & Owner's Equity
advertising exp. 500 Liabilities
utilities exp. 150 2.450 Acc. payable 1.200
NET INCOME 4.050 Notes payable 9.000
Total Liabilities 10.200

Divine Designs Co. Divine Designs Co. Owner's Equity 14.750

Income Statement Owner's Equity Statement
June 30, 2022 June 30, 2022 Total Liabilities & Owner's Equity 24.950
Owner's capital, Des 1 0
Revenue (+) Investment 12.000
Service revenue 7400 (+) Net Income 4.800
(-) Drawings (1.300)
Expenses Owner's capital, July 31 15.500
gasoline exp. 350
rent exp. 1.600
advertising exp. 500
utilities exp. 150 2.600
NET INCOME 4.800

P1.4 ASSETS LIABILITIES OWNER'S EQUITY

Cash Acc. Receivable Supplies Equipment Note Payable Acc. Payable Owner's Capital Owner's Drawings Revenue Expense
1 7.000 7.000
 2 (900) (900) rent exp.
3 800 800
5 (125) (125) advertising exp.
9 4.000 4.000
12 (1.000) (1.000)
15 6.400 6.400
17 (2.500) (2.500) salaries & wages exp.
20 (600) (600)
23 4.000 (4.000)
26 5.000 5.000
29 4.200 4.200
30 (275) (275) Utilities exp.
14.600 2.400 800 4.200 5.000 4.400 7.000 (1.000) 10.400 (3.800)
22.000 9.400 12.600
22.000 22.000

Sonya Jared Law Office Sonya Jared Law Office Sonya Jared Law Office
Income Statement Owner's Equity Statement Balance Sheet
August 31, 2022 August 31, 2022 August 31, 2022
Owner's capital, Des 1 0 Assets
Revenue (+) Investment 7.000 Cash 14.600
Service revenue 10.400 (+) Net Income 6.600 Acc. receivable 2.400
(-) Drawings (1.000) Supplies 800
Expenses Owner's capital, July 31 12.600 Equipment 4.200
salaries & wages exp. (2.500) Total Assets 22.000
rent exp. (900) Liabilities & Owner's Equity
advertising exp. (125) Liabilities
utilities exp. (275) (3.800) Acc. payable 4.400
NET INCOME 6.600 Notes payable 5.000
Total Liabilities 9.400

Owner's Equity 12.600

P1.5 Alfa Company
Owner's Equity Statement Total Liabilities & Owner's Equity 22.000
End of the Year 2022
Owner's capital, Jan 1 39.000
(+) Investment 9.000
(+) Net Income 17.000
(-) Drawings (15.000)
Owner's capital, Dec 31 50.000