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Questions are drawn from a bank of 36. Your report includes a skill breakdown and lessons to practice next.
Junior tasks cover the fundamentals. Mid and senior tasks add debugging, changing requirements and review decisions.
10 interviews
Tern Glassworks pays $1,892 from Checking on October 31. The receipt contains $1,522 of supplies already used and $370 of unused supplies. Record one balanced journal entry.
Plover Toolworks used $1,635 of electricity in October. Nothing has been recorded or paid. The bill is due in November. Post the October 31 adjustment.
Cinder Bookbinding paid $13,056 on October 1 for six equal months of insurance and debited Prepaid Insurance. Record the October 31 adjustment for the month used.
Elm Ferry Services's October register shows gross wages $18,610, federal withholding $914 and employee health deductions $457. Net pay is paid from Checking on October 31. Post the register. Employer taxes are outside this task.
Tern Glassworks received $9,840 earlier and credited Unearned Revenue for four equal monthly maintenance visits. One visit is complete by October 31; the others are in later months. Record October earned Service Revenue.
Complete Plover Toolworks's October reconciliation. Bank statement balance is $20,870, deposits in transit $1,545, outstanding checks $2,087. The books show $20,843 before an unrecorded bank fee of $515. Enter adjusted bank, adjusted books and the unrecorded fee. Timing items have already been recorded in the books.
Cinder Bookbinding's aging review supports a required ending Allowance for Doubtful Accounts of $1,632 against receivables of $220,000. The allowance already has a $544 credit balance. Record only the October 31 adjustment.
Elm Ferry Services sells equipment on October 31 for $7,512 cash. Cost is $23,130 and accumulated depreciation, already current through disposal, is $13,878. A draft entry credits Service Revenue for the proceeds. Replace that draft with the complete correct disposal entry. Do not post a reversal of the unposted draft.
Tern Glassworks paid $2,426 for repair service. The posted entry incorrectly debited Equipment and credited Checking. The cash amount and date are correct. Post only the October 31 correcting entry.
Plover Toolworks's October close notes show Supplies of $5,078 before adjustment and $631 physically unused; one month of prepaid insurance of $2,539 has expired; $1,893 of previously deferred service is now complete. Prepare one compound October 31 adjusting journal entry covering all three.
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