Part 1 [70 points) Binaniumino is a small computer consulting business. The company is organized as a corporation and provides consulting services, computer system into and custom program development Bianum Inc. showed the following alphabetized post-closing trial balance at March 31, 2014 Bano Accounts payable 64.500 Accounts receivable 133 500 Accumulated depreciation building 2.500 Bulde 75.000 Cash 140.000 Retained earnings 119,000 Share capital 162.500 Note: There were 19,000 shares issued and outstanding on March 31, 2014 Depreciation on the building is $1,050 per month Binarium Inc.'s salaries expense is a total of 5550 per day for each work day (Monday-Friday in the month for simplicity blows ignorowi statutory holiday The following our documents are from April DDR (A) 496 COM COMO More Don Bosco 0922 House Ormero Como Memo 2 Rece A Adega Once Mod Puche 14.750 Rp Once Men 3 Of Memo mus. Alsoal bits are recorded in the journal Deposit slip (April 1) IX er Southco 1207 Sesame Street Vancouver, British Columbia WIE 126 Date: April 1, 2014 Account No.: 1827 Binarium Inc. 9871 Franklin Trail Vancouver, British Columbia H9X 2H3 Cash Cheques (re: 4,000 shares issued today) $60,000 a $60,000 Total Deposits X Inter-Office Memo 1 Date: April 1, 2014 uter From: Sandra Castell To: Office Assistant Subject: Cash Disbursement Please write a cheque to BetaCo in the amount of $7,200. This will pay for insurance for the next 12 months. Thanks, Sandra Castell hore a Receipt 9922 Binarium Inc. Date: April 1, 2014 9871 Franklin Trail mputer Vancouver, British Columbia Receipt No.: 9922 H9X 2H3 Customer: SouthCo 12358 48 Street Vancouver, British Columbia X5S 9Y6 Rep: Tracy Regis Unit Price Total Qty Description 8 Ongoing consulting regarding security, per month. To begin immediately and end November 30, 2014 $2,400 $19,200 ignore a Total: $19,200 Paid: $19,200 Balance Due: $0 Inter-Office Memo 2 Date: April 1, 2014 omputer From: Sandra Castell To: Office Assistant Subject: New Hire Linda Champion has accepted our job offer and will begin employment with us on May 1. Please get everything ready for that date. Thanks, Sandra Castell ignore a Purchase Order 4475 Binarium Inc. 9871 Franklin Trail nputer Vancouver, British Columbia H9X 2H3 Date: April 2, 2014 PO No.: 4475 Vendor: Steve's Equipment 13940 Franklin Road Vancouver, British Columbia L4Z 603 Ship To: Binarium Inc. 9871 Franklin Trail Vancouver, British Columbia H9X 2H3 Total Ordered Description Item No. Unit Price EQU613 1 $20,400 $20,400 Equipment Estimated useful life : 10 years. Estimated residual value: $3,000 gnore a Sub- Total: $20,400 X Invoice 4296 Steve's Equipment Date: April 3, 2014 13940 Franklin Road computer Invoice No.: 4296 Vancouver, British Columbia L4Z 603 Customer: Binarium Inc. 9871 Franklin Trail Vancouver, British Columbia H9X 2H3 Rep: Sandra Castell PO No.: 4475 Description Qty Total Unit Price 1 Equipment as ordered on April 2, 2014 $20,400 $20,400 Estimated useful life : 10 years. Estimated residual value : $3,000. se ignore a $20,400 Sub- Total: Freight: 0 --- Invoice 976 Binarium Inc. 9871 Franklin Trail Vancouver, British Columbia H9X 2H3 Date: April 3, 2014 Invoice No.: 976 es, computer Customer: North Co 13209 Falton Crescent Vancouver, British Columbia P9Q6L1 Rep: Susan Huang PO No.: Verbal Qty Description Total Unit Price $143 $4,576 $143 $4,576 32 Initial consultation to determine new program requirements, per hour 32 Follow-up consultation to confirm proposed program specification, per hour 16 System wide testing on new program, ease ignore a $143 $2,288 per hour $143 $1,144 8 Training on new computer software, per hour