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🧾 Problem 1 — BrightWave Design Studio (May 2025)

Problem Statement — BrightWave Design Studio (May 2025) On May 1, 2025, two designers incorporated BrightWave Design Studio, Inc. (BWDS). All beginning balances are zero. During May, the following events occurred; record month-end adjustments on May 31. Prepare, in order: (1) general journal, (2) T-accounts (unadjusted), (3) adjusting entries, (4) Income Statement (May 2025), (5) Statement of Retained Earnings (May 2025), (6) Classified Balance Sheet (May 31, 2025), (7) Statement of Cash Flows (direct method; disclose noncash investing/financing). Ignore income taxes and dividends.

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题干——炫澜设计工作室（2025 年 5 月）

2025 年 5 月 1 日，二位设计师成立 BrightWave Design Studio, Inc. (BWDS)，各账户期初余额为 0。5 月内发生下列事项，并在 5 月 31 日 进行月末调整。请按顺序编制： ①日记账，②T 型账户（未调整），③调整分录，④收益表（2025 年 5 月），⑤留存收益表，⑥分类资产负债表（2025/5/31），⑦现金流量表（直接法；披露非现金的投资与筹资活动）。 忽略所得税与股利。

本月交易： (a) 发行 2,000 股普通股，收到 $20,000现金\ast \ast 。(b)支付\ast \ast$1,200 现金 购买 12 个月保险（自 5/1 起）。 (c) 购买 电脑与打印机，标价 $6,600\ast \ast ，实际\ast \ast$6,000；支付 $1,000现金\ast \ast ，余款\ast \ast$5,000 签 1 年期、6% 应付票据。 (d) 现金购买 设计耗材 $600\ast \ast 。(e)收到\ast \ast$900 预收款，对应 6 月起 3 个月的服务。 (f) 赊销提供设计服务 $5,200\ast \ast 。(g)收回应收账款\ast \ast$1,200。 (h) 支付 5 月工资 $1,800\ast \ast 。(i)订购办公家具\ast \ast$2,400，当月未收货、未付款。 (j) 收到 5 月水电账单 $220\ast \ast ，6月支付。(k)现金提供额外服务\ast \ast$900。 (l) 股东个人贷款购车——非公司交易（主体分离）。

月末调整资料（5/31）： 1 设备 $6,000\ast \ast ，直线折旧\ast \ast 3年(36月)\ast \ast ，\ast \ast 无残值\ast \ast 。2(c)中\ast \ast$5,000 票据年利率 6%，计提 1 个月利息。 3 5 月 31 日盘点耗材结存 $150\ast \ast 。4(e)服务5月未履行，预收收入仍为负债。5应计工资\ast \ast$400。

提交要求：

• 按 (a)–(l) 编制日记账，说明 (i)、(l) 是否入账及理由。
• 过入 T 型账户（未调整）。
• 编制 调整分录（AJEs）。
• 编制 收益表、留存收益表、分类资产负债表、现金流量表（直接法）。
• 披露 非现金事项（以票据购设备等）。

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📖 点击查看答案

Assets		Liabilities		Equity
+18,430.00 Cash		+5,000.00 Notes payable		+20,000.00 Contributed capital
+4,000.00 Accounts receivable		+25.00 Interest payable		−435.00 Retained earnings
+150.00 Supplies (ending)		+400.00 Wages payable
+1,100.00 Prepaid insurance (unused 11 mo.)		+220.00 Utilities payable
+6,000.00 Equipment (cost)		+900.00 Unearned revenue
−166.67 Accumulated depreciation — Equipment
Total 29,513.33		6,545.00		22,968.33

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📝 点击查看解析

(1) Journal Entries

(见原始交易表，含 (a)–(l) 分录；(i) 未入账，(l) 为个人事项不记账)

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(2) T-Accounts (Unadjusted)

Cash = $18,430；\ast \ast AccountsReceivable\ast \ast =$4,000；Supplies = $600；\ast \ast PrepaidInsurance\ast \ast =$1,200；Equipment = $6,000；\ast \ast NotesPayable\ast \ast =$5,000；Unearned Revenue = $900；\ast \ast ContributedCapital\ast \ast =$20,000；Service Revenue = $6,100；\ast \ast WagesExpense\ast \ast =$1,800；Utilities Expense = $220。

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(3) Adjusting Entries (5/31)

编号	调整项目	借方账户	借方金额	贷方账户	贷方金额
A1	Depreciation Expense	Depreciation Expense	166.67	Accumulated Depreciation—Equip.	166.67
A2	Interest Accrual	Interest Expense	25.00	Interest Payable	25.00
A3	Supplies Adjustment	Supplies Expense	450.00	Supplies	450.00
A4	Insurance Amortization	Insurance Expense	100.00	Prepaid Insurance	100.00
A5	Wages Accrual	Wages Expense	400.00	Wages Payable	400.00

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(4) Income Statement — May 2025

项目	金额 ($)
Revenues	6,100.00
Expenses:
Wages Expense	2,200.00
Supplies Expense	450.00
Utilities Expense	220.00
Insurance Expense	100.00
Depreciation Expense	166.67
Interest Expense	25.00
Total Expenses	3,161.67
Net Income	2,938.33

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(5) Statement of Retained Earnings — May 2025

项目	金额 ($)
Retained earnings, May 1	0.00
Add Net Income	2,938.33
Dividends	0.00
Ending Retained Earnings (May 31)	2,938.33

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(6) Classified Balance Sheet — May 31, 2025

Assets		Liabilities & Equity
Current Assets		Current Liabilities
Cash	18,430.00	Notes Payable	5,000.00
Accounts Receivable	4,000.00	Interest Payable	25.00
Supplies	150.00	Wages Payable	400.00
Prepaid Insurance	1,100.00	Utilities Payable	220.00
		Unearned Revenue	900.00
Total Current Assets	23,680.00	Total Current Liabilities	6,545.00
Non-Current Assets		Stockholders’ Equity
Equipment	6,000.00	Contributed Capital	20,000.00
Less: Acc. Depreciation	(166.67)	Retained Earnings	2,938.33
Total Non-Current Assets	5,833.33	Total Equity	22,938.33
Total Assets	29,513.33	Total Liabilities + Equity	29,513.33

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(7) Statement of Cash Flows — Direct Method (May 2025)

Operating Activities Cash received from customers = $2,100Cashpaidforexpenses=($3,820) → Net cash used in operations = ($1,720)

Investing Activities Purchase of equipment (cash portion) = ($1,000)\to \ast \ast Netcashusedininvesting=($1,000)**

Financing Activities Issued common stock = $20,000\to \ast \ast Netcashprovidedbyfinancing=$20,000**

Net Increase in Cash = 18,430 Beginning Cash = 0 → Ending Cash = 18,430

Non-Cash Investing/Financing Disclosure:

• Equipment worth $6,000acquiredvia$5,000 note payable.
• Unearned revenue $900 is cash received for future services.

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🧾 Problem 2 — Aurora Fitness Studio (June 2025)

Problem Statement — Aurora Fitness Studio (June 2025) On June 1, 2025, two trainers incorporated Aurora Fitness Studio, Inc. (AFS). All beginning balances are zero. During June, the following events occurred; record month-end adjustments on June 30. Prepare, in order: (1) general journal, (2) T-accounts (unadjusted), (3) adjusting entries, (4) Income Statement (June 2025), (5) Statement of Retained Earnings (June 2025), (6) Classified Balance Sheet (June 30, 2025), (7) Statement of Cash Flows (direct method; disclose noncash investing/financing). Ignore income taxes and dividends.

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题干——极光健身工作室（2025 年 6 月）

2025 年 6 月 1 日，两位教练成立 Aurora Fitness Studio, Inc. (AFS)，各账户期初为 0。6 月发生如下事项，并在 6/30 进行月末调整。要求按顺序编制： ①日记账，②T 型账户（未调整），③调整分录，④收益表（2025/6），⑤留存收益表（2025/6），⑥分类资产负债表（2025/6/30），⑦现金流量表（直接法；披露非现金投/筹资）。 忽略所得税与股利。

本月交易： (a) 发行 2,500 股普通股，收到 $25,000现金\ast \ast 。(b)预付\ast \ast 6个月房租$2,400（自 6/1 起）。 (c) 购入健身设备 $12,000\ast \ast ；支付\ast \ast$4,000 现金，其余 $8,000\ast \ast 签\ast \ast 两年期8(d)现金购买耗材\ast \ast$900。 (e) 预收 $1,200\ast \ast （自\ast \ast 7月\ast \ast 起为期三个月课程）——形成\ast \ast 预收收入\ast \ast 。(f)6月赊销提供训练服务\ast \ast$7,800。 (g) 收回应收账款 $3,000\ast \ast 。(h)支付6月工资\ast \ast$3,400 现金。 (i) 收到 6 月水电费账单 $260\ast \ast ，7月支付。(j)现金提供额外服务\ast \ast$1,600。 (k) 订购镜面 $2,000，未收货未付款（不入账）。 (l) 股东个人贷款购车（非公司交易，不入账）。

月末调整（6/30）：

1. 设备 $12,000，直线折旧 5 年（60 月），无残值（购置当月计整月）。
2. 就 (c) 的 $8,000 票据按 8% 年利率计提 1 个月利息。
3. 盘点耗材结存 $200。
4. 攤銷当月房租（预付 6 个月）。
5. (e) 预收课程 6 月尚未履行，仍为负债。
6. 应计 6 月尚未支付的工资 $600。

提交要求：

• 按 (a)–(l) 编制日记账，并说明 (k)(l) 不入账理由。
• 过入 T 型账户（未调整）。
• 编制 调整分录（AJE）。
• 编制 收益表、留存收益表、分类资产负债表、现金流量表（直接法）。
• 披露非现金事项（以票据购置设备等）。

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📖 点击查看答案

Assets		Liabilities		Equity
+20,100.00 Cash		+8,000.00 Notes payable		+25,000.00 Contributed capital
+4,800.00 Accounts receivable		+53.33 Interest payable		+3,786.67 Retained earnings
+200.00 Supplies (ending)		+600.00 Wages payable
+2,000.00 Prepaid rent (unused 5 mo.)		+260.00 Utilities payable
+12,000.00 Equipment (cost)		+1,200.00 Unearned revenue
−200.00 Accumulated depreciation—Equipment
Total 38,900.00		10,113.33		28,786.67

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📝 点击查看解析

(1) Journal Entries

(a) Cash 25,000; Contributed Capital 25,000 (b) Prepaid Rent 2,400; Cash 2,400 (c) Equipment 12,000; Cash 4,000; Notes Payable 8,000 (d) Supplies 900; Cash 900 (e) Cash 1,200; Unearned Revenue 1,200 (f) Accounts Receivable 7,800; Service Revenue 7,800 (g) Cash 3,000; Accounts Receivable 3,000 (h) Wages Expense 3,400; Cash 3,400 (i) Utilities Expense 260; Utilities Payable 260 (j) Cash 1,600; Service Revenue 1,600 (k) 仅订货，未发生交换，不入账。 (l) 股东个人事项，主体分离，不入账。

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(2) T-Accounts (Unadjusted)

Cash = 20,100；Accounts Receivable = 4,800；Supplies = 900；Prepaid Rent = 2,400；Equipment = 12,000； Notes Payable = 8,000；Unearned Revenue = 1,200；Utilities Payable = 260； Service Revenue = 9,400；Wages Expense = 3,400；Utilities Expense = 260。

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(3) Adjusting Entries (6/30)

编号	调整项目	借方	借方金额	贷方	贷方金额
A1	Depreciation (SL; 12,000/60)	Depreciation Expense	200.00	Accumulated Depreciation—Equipment	200.00
A2	Interest on note (8,000×8%/12)	Interest Expense	53.33	Interest Payable	53.33
A3	Supplies used (900−200)	Supplies Expense	700.00	Supplies	700.00
A4	Rent for June (2,400/6)	Rent Expense	400.00	Prepaid Rent	400.00
A5	Accrue wages	Wages Expense	600.00	Wages Payable	600.00

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(4) Income Statement — June 2025

项目	金额 ($)
Revenues	9,400.00
Expenses:
Wages Expense	4,000.00
Supplies Expense	700.00
Rent Expense	400.00
Utilities Expense	260.00
Depreciation Expense	200.00
Interest Expense	53.33
Total Expenses	5,613.33
Net Income	3,786.67

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(5) Statement of Retained Earnings — June 2025

项目	金额 ($)
Retained earnings, June 1	0.00
Add: Net Income (June)	3,786.67
Less: Dividends	0.00
Retained earnings, June 30	3,786.67

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(6) Classified Balance Sheet — June 30, 2025

Assets		Liabilities & Equity
Current Assets		Current Liabilities
Cash	20,100.00	Interest Payable	53.33
Accounts Receivable	4,800.00	Wages Payable	600.00
Supplies	200.00	Utilities Payable	260.00
Prepaid Rent	2,000.00	Unearned Revenue	1,200.00
Total Current Assets	27,100.00	Total Current Liabilities	2,113.33
Non-current Assets		Non-current Liabilities
Equipment	12,000.00	Notes Payable (2-year)	8,000.00
Less: Accum. Depreciation	(200.00)	Total Liabilities	10,113.33
Total Non-current Assets	11,800.00	Stockholders’ Equity
Total Assets	38,900.00	Contributed Capital	25,000.00
		Retained Earnings	3,786.67
		Total Equity	28,786.67
		Total Liab. & Equity	38,900.00

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(7) Statement of Cash Flows — Direct Method (June 2025)

Operating Activities Cash collected from customers (1,600 cash sales + 3,000 collections + 1,200 deposits) = 5,800 Cash paid to suppliers & employees (wages 3,400 + supplies 900 + prepaid rent 2,400) = (6,700) → Net cash used in operating activities = (900)

Investing Activities Purchase of equipment (cash portion) = (4,000) → Net cash used in investing = (4,000)

Financing Activities Issuance of common stock = 25,000 → Net cash provided by financing = 25,000

Net increase in cash = 20,100 Beginning cash = 0 → Ending cash = 20,100 (ties to B/S)

Non-cash Investing/Financing Disclosures:

• Acquired equipment $12,000\ast \ast byissuinga\ast \ast$8,000 long-term note and $4,000 cash.
• Unearned revenue $1,200 represents cash received in June for classes beginning in July.