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(a)

Date
1.

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15

2.
3.
4.

Account Titles
Depreciation Expense-Equipment
Accumulated Depreciation-Equipment
(1/26*$168,000)
Interest Expense
Interest Payable
($90,000*8%*72/360)
Admission Revenue
Unearned Admission Revenue
(2,000*$30)
Prepaid Advertising
Advertising Expense

5.

Salaries Expense

1.
2.
3.
4.

Interest Expense
Admissions revenue
Advertising expense
Salaries expense

Salaries Payable

(b)
1
5
9
13

66

$2,840($1,400+$1,400)
$320,000($380,000-$60,000)
$12,580($13,680-$1,100)
$62,300($57,600+$4,700)

tion-Equipment

evenue

60,000)

Debit
10,500
1,440
60,000
1,100

Credit
10,500
1,440 If 30-day months are assumed, interest expense = $1,400 ($90,000 *
60,000
1,100

4,700

Debit

4,700

Credit
2,840

14,780
62,300

440,000

66

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