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Chapter 05 (Static) Comprehensive Problem LO 5-1, 5-2, 5-3, 5-4, 5-5 The trial balance of Pacilio Security Services, Incorporated as of January 1, Year 5, had the following normal balances. During Year 5, Pacilio Security Services experienced the following transactions: 1. Paid the salaries payable from Year 4. 2. On January 15, purchased 20 standard alarm systems for cash at a cost or $250 each. 3. On February 1, paid the accounts payable of $980, but not within the discount period. (The company uses the gross method.) 4. On March 1, leased a business van. Paid $4,800 for one year's lease in advonce. 5. Paid $7,200 on May 1 for one year's rent on the office in advance. 6. Purchosed with cash $500 of supplies to be used over the next severai months by the business. 7. Purchased with cash another 25 alarm systems on August. 1 for resale at a cost of $260 each. 8. On September 5, purchased on account 30 standard alarm systems at a cost of $265. 9. Installed 60 standard alarm systems for $33,000. Sales of $22,000 were on account, while \$11,000 were cash sales: 10. Record the cost of goods sold related to the sale from Event 9 using the perpetual Fifo method. 11. Made a full refund to a dissatisfied customer who returned her alarm system. The sale had been a cash sale for $550 with a cost of $260. Record the reversal of revenue 12. Made a full refund to a dissatisfied customer who returned her alarm system. The sale had been a cash sale for $550 with a cost of $260. Record the teversal of cost: 13. Paid Installers and other employees a total of $21,000 cash for salaries. 14. Sold $45,000 of monitoring services during the year. The services are billed to the customers each month. 15. Sold an additional monitoring service for $1,200 for one year's service. The customer paid the full amount of $1,200 on October 1 . 16. Collected $74,000 of accounts recelvable during the year. 17. Paid an additional $6,000 to settle some of the accounts payable. 18. Paid $3,500 of advertising expense during the year 19. Paid $2,320 of utilities expense for the year. 20 . Paid a dividend of $15,000 to the shareholders. Adjustments 21. There was $200 of supplies on hand at the end of the year. 22. Recognized the expired rent for both the van and the office bullding for the year. 23. Recognized the revenue earned from transaction 15 . 24. Accrued salaries at December 31, Year 5, were $1,000. Prepare the foumal ensies to record transactions (1) through (20). Then prepare the necessary adfusting entries (21) through (24) to correctly report net Income for the period. Then record the closing entries (25) through (27) as of Decernber 31 , Year 5 . (If no entry is recuired for a transaction, select 'No fournal entry required" in the first account field.) Journal entry worksheet Journal entry worksheet 1 20 21 Accrued salaries at December 31 , Year 5 , were $1,000. Prepare the adjusting fournal entry, if necessary. Note: Enter debits before credits. required for a transaction, select "No journal entry required" in the first account fleld.) Journal entry worksheet required for a transaction, select "No journal entry required" in the first account feld.) Journal entry worksheet 1 20 21 22 23 24 25 27 Record the closing entry for the expense accounts. Note: Enter debita before credits. Journal entry worksheet The ending balance values from the General Ledger tab flows through to the Trial Balance below. The unadjusted, adjusted, or post-closing balances will appear for each account, based on your selection. Year 2020 represents Year 5 from the problem statement. -Required for H01 section-optional f... Unadjusted \begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ Pacilio Security Services, Inc. } \\ \hline \multicolumn{1}{|c|}{ Income Statement } \\ \hline For the Year Ended December 31, Year 5 \\ \hline & \\ \hline & \\ \hline Total Revenues & \\ \hline & \\ \hline & \\ \hline Expenses & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline \end{tabular} Trial Balance quired for HO l section-optional f... 4. Accrued salaries at December 31, Year 5, were $1,000. Prepare the statement of changes in stockhoiders' equity for the year ende and enter the accounts and balances to prepare the Statement of Changes Required for HO1 section-optional f... quired for HO section-optional f.. Prepare the statement of cash flow for year ended December 31, Year 5. (An minus sign.) Booknarks Protlies The Wholow Holp quired for Hot section-optional . C Facilio fecurity Sanitets, inc, tibett of Tranascbons on Finander statements - Year 5 Balunce sheet Incorne Statement: Statement of Cash Flow: Pror 1 of 1 Itt Non. MacBook Air Bookmarks Protles Dab Window Holp Nequired for Hot section-optional L i sined Priv 1 of 1 H Noxt MacBoakAir