Roth Contractors Corporation CashAccounts PayableRepair Revenu a9,000b2,700c5,000f g4,000e2,160 d1,800g i2,500h3,900 n600j m4,000l3,600 7,400 7,140 Accounts ReceivableWages PayableAdvertising Expe f9,000 i2,500s2,900 j7,000 h700 13,500Unearned Repair Revenuel900 m4,0001,600 Prepaid Insurance e2,160o180Income Taxes PayableDepreciation Exp. - 1,980u2,900 Prepaid Rent b2,700p900Common StockInsurance Expen 1,800a9,000o180 Unused Supplies180 Interest Expens h800 Truckl800 c5,0001,600 Acc. Dep'n - TruckIncome Taxes Expe t138u1,595 1,595
ueRent Expense 9,000p900 4,000900 7,000 Supplies Expense 20,000q400 ense400 Telephone Expense h700 700 TruckTruck Operating Expense h700 700 nse Utilities Expense n600 600 se Wages Expense s2,900 l1,000 ense3,900
Roth Contractors Corporation GENERAL JOURNAL Dec. 2019DescriptionFDebitCredit A Cash9,000 Issued Common Stock9,000 B Prepaid Rent2,700 Cash2,700 C Truck5,000 Accounts Payable5,000 D Supplies1,800 Accounts Payable1,800 E Prepaid Insurance2,160 Cash2,160 F Accounts Receivable9,000 Repair Revenue9,000 G Cash4,000 Repair Revenue4,000 H Advertising Expense700 Interest Expense800 Telephone Expense700 Truck Operating Expense700 Wages1,000 Cash3,900 I Cash2,500 Accounts Receivable2,500 J Accounts Receivable7,000 Repair Revenue7,000 K no entry
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