help me check the income statement and statement of stockholder’s equity, follow the accounting polices!!!! plus, finish the balance sheet, the corresponding worksheet and last month’s trial balance

help me check the income statement and statement of stockholder’s equity, follow the accounting polices!!!!

plus, finish the balance sheet, the corresponding worksheet and last month’s trial balance are in the attachments.

Good work will be accepted with five stars rating.

Attachment 1

Attachment 2

Attachment 3

ATTACHMENT PREVIEW

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Accounting policies
a.Business operations:
 Riggler’s is set up as a private non-listed corporation based in Miami with Adriano Davisson 
as the sole stockholder. The business derives its main source of revenue from retail sales of candies.
To assist in managing the business, Riggler’s rents a small office space. Note that the business is required to pay for 
the rent for this premises in advance.
The electricity and water expenses incurred during the month relate to the running of the office. Additional expenses 
include an insurance policy to protect the equipment in the office in the event of theft or fire.
All costs associated with the office are classified as general and administrative expenses.
Adriano is the only full-time employee and his role is to handle all administrative tasks. Adriano’s salary is paid once 
at the end of each month. All other employees are sales staff who are employed on a part-time basis. The sales staff 
receive their wages on a weekly basis.
Riggler’s
Income Statement
For the month ended June 30, 2013
INCOME
$
$
$
Revenue
Sales
Revenue
(select)
Sales Returns and
Allowances
(select)
()
(select)
(select)
Net sales revenue
COST OF GOODS
SOLD
()
GROSS
OPERATING EXPENSES
Selling expenses
Sales
Discounts
(select)
()
Advertising
Expense
(select)
()
Wages
Expense
(select)
()

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(select)
()
(select)
()
(select)
()
(select)
()
(select)
()
(select)
()
(select)
()
Total selling
expenses
()
General and administrative expenses
Rent Expense
(select)
()
Electricity
Expense
(select)
()
Water
Expense
(select)
()
Insurance
Expense
(select)
()
Office Supplies
Expense
(select)
()
Salary
Expense
(select)
()
Depn Expense:
Office
Furniture
(select)
()
Depn Expense:
Office
Equipment
(select)
()
(select)
()
(select)
()
Total general and
administrative
expenses
()
TOTAL
OPERATING
EXPENSES
()
FROM
OPERATIONS
Other revenues
Interest
Revenue
(select)
(select)
Other expenses
Interest
Expense
(select)
()
Admin. Expense –
Bank Charges
(select)
()
NET
(Q=952.statementOfChangesInEquity)

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ATTACHMENT PREVIEW

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Post-closing trial balance ~ May
Riggler’s
Post-closing Trial Balance
May 31, 2013
Account No.
Name
Debit
($)
Credit
($)
100Cash
63,034
110ARC – Accounts Receivable Control
33,870
120Merchandise Inventory
108,904
130Office Supplies
2,919
140Prepaid Rent
141Prepaid Advertising
9,000
142Prepaid Insurance
4,700
150Office Furniture
9,000
151Accum Depn: Office Furniture
2,222
160Office Equipment
45,000
161Accum Depn: Office Equipment
11,083
210APC – Accounts Payable Control
44,260
220Wages Payable
1,121
221Electricity Payable
815
222Water Payable
117
225Interest Payable
250Bank Loan Payable
300Common Stock
45,000
301Retained Earnings
171,809
310Income Summary
400Sales Revenue
401Sales Returns and Allowances
402Sales Discounts
403Interest Revenue
500Cost of Goods Sold
511Advertising Expense
516Wages Expense
540Rent Expense
541Electricity Expense
542Water Expense
543Insurance Expense
544Office Supplies Expense
545Salary Expense

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560Depn Expense: Office Furniture
561Depn Expense: Office Equipment
571Interest Expense
572Admin. Expense – Bank Charges
Total
276,427
276,427

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Riggler’s
Worksheet
For the month ended June 30, 2013
Acct.
No.
Account Name
Unadjusted Trial
Balance
Adjustments
Adjusted Trial
Balance
Income Statement
Balance Sheet
Debit
Credit
Debit
Credit
Debit
Credit
Debit
Credit
Debit
Credit
100
Cash
204,162
204,162
204,162
110
ARC – Accounts
Receivable Control
64,788
64,788
64,788
120
Merchandise
Inventory
33,072
33,072
33,072
130
Office Supplies
3,281
558
2,723
2,723
140
Prepaid Rent
8,300
4,150
4,150
4,150
141 Prepaid Advertising
9,000
3,000
6,000
6,000
142
Prepaid Insurance
4,700
940
3,760
3,760
150
Office Furniture
9,000
9,000
9,000
151 Accum Depn: Office
Furniture
2,222
111
2,333
2,333
160
Office Equipment
45,000
45,000
45,000
161 Accum Depn: Office
Equipment
11,083
292
11,375
11,375
210
APC – Accounts
Payable Control
46,737
46,737
46,737
220
Wages Payable
1,980
1,980
1,980
221
Electricity Payable
50
222
272
272
222
Water Payable
117
113
230
230
225
Interest Payable
255
255
255
250 Bank Loan Payable
51,000
51,000
51,000
300
Common Stock
45,000
45,000
45,000
301
Retained Earnings
171,809
171,809
171,809
400
Sales Revenue
169,088
169,088
169,088
401
Sales Returns and
Allowances
3,456
3,456
3,456
402
Sales Discounts
465
465
465
403
Interest Revenue
510
510
510
500 Cost of Goods Sold
100,584
100,584
100,584
511Advertising Expense
3,000
3,000
3,000
516
Wages Expense
6,396
1,980
8,376
8,376
540
Rent Expense
4,150
4,150
4,150
541
Electricity Expense
222
222
222
542
Water Expense
113
113
113
543
Insurance Expense
940
940
940
544
Office Supplies
Expense
558
558
558
545
Salary Expense
5,400
5,400
5,400
560
Depn Expense:
Office Furniture
111
111
111
561
Depn Expense:
Office Equipment
292
292
292
571
Interest Expense
255
255
255
572
Admin. Expense –
Bank Charges
12
12
12
Totals
497,616
497,616
11,621
11,621
500,589
500,589
127,934
169,598
372,655
330,991
Net income or loss
41,664
41,664
Totals
169,598
169,598
372,655
372,655

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