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Accounting

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The 2012 year-end adjusted balances taken from the general ledger of Cooperstown Services, Inc. are listed below in general ledger order. ?? ?? ??
?? ?? ?? ?? ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Coopertown Suppliers, Inc. ?? ?? ?? ?? ?? ?? ?? ?? ??
?? ?? DR CR ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Cash $12,950 ?? ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Accounts receivable 28,150 ?? ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Supplies 8,400 ?? ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Prepaid insurance 9,500 ?? ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Land 115,000 ?? ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Buildings 360,000 ?? ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Equipment 260,000 ?? ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Accumulated depreciation ?? $239,900 ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Accounts payable ?? 35,300 ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Salaries payable ?? 7,300 ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Taxes payable ?? 5,200 ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Common stock 31,500 ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Additional paid-in capital ??? Common ?? 15,400 ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Retained earnings 427,600 ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Dividends 25,400 ?? ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Service revenue ?? 475,000 ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Salaries expense 335,600 ?? ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Depreciation expense 25,100 ?? ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Supplies expense 12,950 ?? ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Insurance expense 8,200 ?? ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Miscellaneous expense 30,850 ?? ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Utilities expense 5,100 ?? ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Total $1,237,200 $1,237,200 ?? ?? ?? ?? ?? ?? ?? ?? ??
?? ?? ?? ?? ?? ?? ?? ?? ?? ?? ?? ?? ??
?? Transfer these accounts and balances to a spreadsheet worksheet and prepare an Income statement, a Classified Balance Sheet,?? ?? ??
?? and a Statement of Retained Earnings all in good form using proper headings for each statement.?? ?? ?? ?? ?? ??
?? Note that Cooperstown is a service company so there is no cost of goods sold in its chart of accounts.?? ?? ?? ?? ??
?? Also, assume that all the liabilities are current liabilities. Keep in mind that you should not report any accounts without balances in your statements.
?? ?? ?? ?? ?? ?? ?? ?? ?? ?? ?? ?? ??
?? ?? ?? ?? ?? ?? ?? ?? ?? ?? ?? ?? ??

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