Balance Sheet

Balance Sheet

1

Assets

2

3

4

5

6

7

8

9

10

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12

13

Liabilities

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Stockholders’ Equity

20

21

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Journal

2. Based upon the end-of-period spreadsheet, journalize the closing entries. Refer to the Chart of Accounts for exact wording of account titles.

PAGE 11

JOURNAL

ACCOUNTING EQUATION

DATEDESCRIPTIONPOST. REF.DEBITCREDITASSETSLIABILITIESEQUITY

1

Closing Entries

2

3

4

5

6

7

8

9

10

11

Balance Sheet

1

Assets

2

3

4

5

6

7

8

9

10

11

12

13

Liabilities

14

15

16

17

18

19

Stockholders’ Equity

20

21

22

23

Journal

2. Based upon the end-of-period spreadsheet, journalize the closing entries. Refer to the Chart of Accounts for exact wording of account titles.

PAGE 11

JOURNAL

ACCOUNTING EQUATION

DATEDESCRIPTIONPOST. REF.DEBITCREDITASSETSLIABILITIESEQUITY

1

Closing Entries

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

Final Question

3. If Retained Earnings had instead decreased $40,000 after the closing entries were posted, and the dividends remained the same, what would have been the amount of net income or net loss? If required, use a minus sign to indicate a net loss.

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17

Final Question

3. If Retained Earnings had instead decreased $40,000 after the closing entries were posted, and the dividends remained the same, what would have been the amount of net income or net loss? If required, use a minus sign to indicate a net loss.

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