需要編制的報表依序為
Lopez Delivery Service Company
Income Statement
For the month Ended June 30,2002
Service Revenue $104,000
Operating Expense:
Utilities $1,200
Miscellaneous 600
Salary 32,000
Depreciation-Building 800
Depreciation-Truck 400
Supplies 6,000
Insurance 200
Rent 1,000 (42,200)
Net Income $61,800
Lopez Delivery Service Company
Stockholders' Equity Statement
For the month Ended June 30,2002
Paid-in Capital
Capital Stock $300,000
Retained Earnings
Beginning Balance(6/1) $150,800
Add:Net income 61,800
Less:Dividends (10,000)
Ending Balance(6/30) $202,600
Total Stockholder' Equity $502,600
Lopez Delivery Service Company
Balance Sheet
June 30,2002
Assets Liabilities
Current Assets Current Liabilities
Cash $78,200 Accounts payable $32,000
Accounts receivable 80,000 Salary payable 4,000
Supplies 12,000 Total current Liabilitis $36,000
Prepaid insurance 4,600 Long-Term Liabilities $ 0
Prepaid rent 11,000 Total Liabilities $36,000
Total current assets $185,800
Fixed Assets
Building $320,000 Stockholder' Equity
Less:Accumulated depr Capital Stock $300,000
eciation-building (36,800) $283,200 Retained Earnings 202,600
Truck $100,000 Total Stockholder' Equity $502,600
Less:Accumulated dep Total Liabilities and
reciation-truck (30,000) $ 69,600 Stockholder' Equity $538,600
Total fixed assets $352,800
Total Assets $538,600
線不方便我就沒畫了 同學們要自己注意一下喔
終於打完了 手好酸 有錯再幫我訂正一下吧
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上次實習課情況很混亂 上的不好
我很內疚 所以同學有問題一定要來問我喔
許我個贖罪的機會吧
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