Write the answers to the following questions in the space provided.
1. What is the amount of check number 3839 shown on the general journal report?
2. What are the total of the debit and credit columns of the general journal report (before the adjusting and closing entries)?
3. What is the balance in the Rent Expense account (before closing)?
4. What is the balance (before closing) in the Dues & Subscriptions Expense account you added to the chart of accounts?
5. What are the debit and credit totals shown in the trial balance report (before adjusting entries)?
6. What are the total of the debit and credit columns of the adjusting entries shown on the general journal report for adjusting entries?
7. What is the total operating revenue for the month?
8. What are the total operating expenses for the year?
9. What are the total operating expenses for the month as a percentage of total operating revenue?
10. What is the net income for the month?
11. What is the net income for the year as a percentage of total operating revenue?
12. What is the owner’s equity at the end of the fiscal period?
13. What are the total assets?
14. What are the total liabilities?

15. From the Expense Distribution pie chart, what are the three highest expenses for the year?
16. From the bank reconciliation report, what is the amount of the adjusted checkbook and bank balances?
17. What are the totals of the debit and credit columns of the closing entries shown on the general journal report?
18. What are the debit and credit totals shown in the trial balance after closing?

Data From Problem 

General Journal Transactions
Dec. 01 Paid cash for month’s rent, $1,200.00; Check No. 3829.
01 Paid cash for monthly telephone bill, $237.73; Check No. 3830.
02 Paid cash for delivery charges, $42.00; Check No. 3831. Charge to
Miscellaneous Expense.
05 Purchased advertising on account, $255.00; Invoice No. 2515.
05 Billed client for services rendered, $3,200.00; Invoice No. 5435.
06 Purchased supplies on account, $118.56; Invoice No. 2516.
06 Paid cash for mileage reimbursement, $405.00; Check No. 3832. Charge to
Automobile Expense.
07 Purchased repair services on account, $285.00; Invoice No. 2517.
07 Paid cash for travel expenses, $125.35; Check No. 3833.
09 Paid cash on account, $175.00; Check No. 3834.
09 Purchased supplies on account, $225.30; Invoice No. 2518.
09 Billed client for services rendered, $2,000.00; Invoice No. 5436.
12 Billed client for services rendered, $3,575.00; Invoice No. 5437.
13 Purchased advertising on account, $500.00; Invoice No. 2519.
14 Paid cash for dues for a professional organization, $265.00; Check No. 3835.
15 Received cash on account, $3,200.00; Invoice No. 5435.
16 Paid cash for charitable contribution, $75.00; Check No. 3836.
19 Received cash on account, $3,700.00; Invoice No. 5434.
20 Billed client for services rendered, $1,200.00; Invoice No. 5438.
21 Purchased supplies on account, $135.00; Invoice No. 2520.
23 Paid cash on account, $136.85; Check No. 3837.
27 Paid cash on account, $250.00; Check No. 3838.
29 Received cash on account, $3,250.00; Invoice No. 5433.
30 Paid cash on account, $311.86; Check No. 3839.
30 Received cash on account, $2,000.00; Invoice No. 5436.
30 Paid monthly salaries, $2,054.38; Check No. 3840.
30 The owner withdrew cash for personal use, $3,200.00; Check No. 3841.