Requirement 2:

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During the month of April, Simpson Co. had cash receipts from customers of $110,600. Expenses totaled $72,800, and accrual basis net income was $19,600. There were no gains or losses during the month.

Required:

Calculate the revenues for Simpson Co. for April. Part 2

(a)	Accounts Receivable had a balance of $840 at the beginning of the month and $630 at the end of the month. Credit sales totaled $8,400 during the month. Calculate the cash collected from customers during the month, assuming that all sales were made on account. (Omit the "$" sign in your response.)

Cash collected from customers

$

(b)	The Supplies account had a balance of $378 at the beginning of the month and $511 at the end of the month. The cost of supplies used during the month was $1,638. Calculate the cost of supplies purchased during the month. (Omit the "$" sign in your response.)

Cost of supplies purchased

$

(c)	Wages Payable had a balance of $287 at the beginning of the month. During the month, $2,660 of wages were paid to employees. Wages Expense accrued during the month totaled $2,870. Calculate the balance of Wages Payable at the end of the month. (Omit the "$" sign in your response.)

Wages payable

$

Requirement 2:

Prepare the journal entries for the above transactions.

	General Journal	Debit	Credit
a.	(Click to select)Accounts receivable-Unearned revenue-Supplies expense-Sales revenue-Accounts payable-Salaries expense-Merchandise inventory-Wages payable
	(Click to select)Sales revenue-Supplies expense-Accounts payable-Merchandise inventory-Accounts receivable-Salaries expense-Wages expense-Unearned revenue
	(Click to select)Merchandise inventoryWages expenseAccounts payableWages payableCashSales revenueUnearned revenueSupplies expense
	(Click to select)Sales revenue-Supplies on hand-Accounts payable-Unearned revenue-Accounts receivable-Supplies expense-Cash-Wages expense
b.	(Click to select)Salaries expense-Supplies-Merchandise inventory-Sales revenue-Accounts receivable-Cash or accounts payable-Wages expense-Wages payable
	(Click to select)Cash or accounts payable-Wages expense-Salaries expense-Merchandise inventory-Wages payable-Sales revenue-Accounts receivable-Supplies
	(Click to select)Supplies expense-Sales revenue-Wages payable-Wages expense-Merchandise inventory-Accounts receivable-Salaries expense-Supplies
	(Click to select)Merchandise inventory-Supplies-Accounts receivable-Salaries expense-Sales revenue-Wages payable-Wages expense-Supplies expense
c.	(Click to select)Supplies expense-Salaries expense-Wages payable-Accounts receivable-Supplies on hand-Wages expense-Accounts payable-Merchandise inventory
	(Click to select)Accounts payable-Merchandise inventory-Wages expense-Salaries expense-Supplies on hand-Supplies expense-Accounts receivable-Wages payable
	(Click to select)Merchandise- inventory-Wages payable-Accounts receivable-Sales revenue-Accounts-payable-Salaries expense-Supplies expense-Cash
	(Click to select)Merchandise inventory-Accounts payable-Supplies on hand-Salaries expense-Wages payable-Supplies expense-Accounts receivable-Cash

Accounting

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