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Unadjusted trial balance Feb 28 Cash= 20700 Accounts receivable =3000 Land =20000 Building= 40000 Furniture= 6000 Computer = 2400 Note payable = 55000 Accounts payable = 5000

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Unadjusted trial balance Feb 28 Cash= 20700 Accounts receivable =3000 Land =20000 Building= 40000 Furniture= 6000 Computer = 2400 Note payable = 55000 Accounts payable = 5000   Unadjusted trial balance Feb 28 Cash= 20700 Accounts receivable =3000 Land =20000 Building= 40000 Furniture= 6000 Computer = 2400 Note payable = 55000 Accounts payable = 5000 Cap stock = 30000 Revenue = 4600 Electricity expense= 500 Salary expense= 2000 TOTAL 94600 94600 At December 31, the company has to record the following transactions Revenues obtained during the las 10 months: $250,000.00 all paid in cash All expenses of the company during the last 10 months for $58,000 The $55,000 note payable has been issued on January 1 and  bears 10% interest rate. Interests are paid every 1st of January. No repayment of the principal has been made The building has a useful life of 30 years, an estimated salvage value of $5,000 Students are requested to: Prepare the last entries of the year on the journal (revenues and expenses, adjusting entries) Prepare the closing entries. The balance sheet of the company closed at December 31.   Formalities: Format: An Excel document   This task assesses the following learning outcomes: Recording business transactions according to US GAAP Assessing the Journal. Assessing the Balance sheet. Assessing the firm’s result.

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