below is a list of activities for orange heffer incorporated.\nrequired:\nfor each activity, indicate the…

below is a list of activities for orange heffer incorporated.\nrequired:\nfor each activity, indicate the impact on the accounting equation. after doing so for all transactions, ensure that the accounting equation remains in balance. the first item is provided as an example.\nnote: decreases to account classifications should be entered as a negative.\ntransaction assets = liabilities + stockholders equity\n1. provide services to customers on account, $1,730. $ 1,730 = $ 0 + $ 1,730\n2. pay $320 for current months rent\n3. hire a new employee, who will be paid $630 at the end of each month\n4. pay $110 for advertising aired in the current period\n5. purchase office supplies for $320 cash.\n6. receive cash of $1,130 from customers in (1) above\n7. obtain a loan from the bank for $8,300.\n8. receive a bill of $470 for utility costs in the current period\n9. issue common stock for $11,300 cash\n10 pay $630 to employee in (3) above\ntotals
Answer
Explanation:
Step1: Rent payment
Assets decrease by $320 (cash), Stockholders' Equity decreases by $320 (expense reduces retained earnings). So Assets: -$320, Liabilities: $0, Stockholders' Equity: -$320.
Step2: New employee hired
No immediate impact on accounting equation as no transaction has occurred yet. So Assets: $0, Liabilities: $0, Stockholders' Equity: $0.
Step3: Advertising payment
Assets decrease by $110 (cash), Stockholders' Equity decreases by $110 (expense reduces retained earnings). So Assets: -$110, Liabilities: $0, Stockholders' Equity: -$110.
Step4: Office - supplies purchase
Assets increase by $320 (office supplies) and decrease by $320 (cash). Net change in assets is $0. So Assets: $0, Liabilities: $0, Stockholders' Equity: $0.
Step5: Cash receipt from customers
Assets increase by $1,130 (cash) and decrease by $1,130 (accounts receivable). Net change in assets is $0. So Assets: $0, Liabilities: $0, Stockholders' Equity: $0.
Step6: Bank loan
Assets increase by $8,300 (cash), Liabilities increase by $8,300 (loan payable). So Assets: $8,300, Liabilities: $8,300, Stockholders' Equity: $0.
Step7: Utility bill received
Liabilities increase by $470 (utilities payable), Stockholders' Equity decreases by $470 (expense reduces retained earnings). So Assets: $0, Liabilities: $470, Stockholders' Equity: -$470.
Step8: Issue of common stock
Assets increase by $11,300 (cash), Stockholders' Equity increases by $11,300 (common - stock). So Assets: $11,300, Liabilities: $0, Stockholders' Equity: $11,300.
Step9: Paying employee
Assets decrease by $630 (cash), Liabilities decrease by $630 (if previously accrued as a liability), or Stockholders' Equity decreases by $630 (expense reduces retained earnings if not accrued). Assuming no prior accrual, Assets: -$630, Liabilities: $0, Stockholders' Equity: -$630.
Step10: Calculate totals
Add up all changes for each category. Assets: $1,730 - 320+0 - 110+0+0 + 8,300+0+11,300 - 630=$19,970 Liabilities: $0+0+0+0+0+8,300 + 470+0+0=$8,770 Stockholders' Equity: $1,730 - 320+0 - 110+0+0+0 - 470+11,300 - 630=$11,200 And $19,970 = $8,770+$11,200
| Transaction | Assets | = | Liabilities | + | Stockholders' Equity |
|---|---|---|---|---|---|
| 2. Pay $320 for current month's rent | -$320 | = | $0 | + | -$320 |
| 3. Hire a new employee, who will be paid $630 at the end of each month | $0 | = | $0 | + | $0 |
| 4. Pay $110 for advertising aired in the current period | -$110 | = | $0 | + | -$110 |
| 5. Purchase office supplies for $320 cash | $0 | = | $0 | + | $0 |
| 6. Receive cash of $1,130 from customers in (1) above | $0 | = | $0 | + | $0 |
| 7. Obtain a loan from the bank for $8,300 | $8,300 | = | $8,300 | + | $0 |
| 8. Receive a bill of $470 for utility costs in the current period | $0 | = | $470 | + | -$470 |
| 9. Issue common stock for $11,300 cash | $11,300 | = | $0 | + | $11,300 |
| 10. Pay $630 to employee in (3) above | -$630 | = | $0 | + | -$630 |
| Totals | $19,970 | = | $8,770 | + | $11,200 |
Answer:
| Transaction | Assets | = | Liabilities | + | Stockholders' Equity |
|---|---|---|---|---|---|
| 2 | -$320 | = | $0 | + | -$320 |
| 3 | $0 | = | $0 | + | $0 |
| 4 | -$110 | = | $0 | + | -$110 |
| 5 | $0 | = | $0 | + | $0 |
| 6 | $0 | = | $0 | + | $0 |
| 7 | $8,300 | = | $8,300 | + | $0 |
| 8 | $0 | = | $470 | + | -$470 |
| 9 | $11,300 | = | $0 | + | $11,300 |
| 10 | -$630 | = | $0 | + | -$630 |
| Totals | $19,970 | = | $8,770 | + | $11,200 |