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下午9:26 9月23日 送四 $73 \%$ 完成 ACR 4.1 (all) and ACR $4.2(1 / 13)$ ACR4.1 Jaden Li opened Kleene Window Washing on July 1, 2020. During July, the following transactions were completed. July 1 Shareholders invested NT\$12,000 cash in the business in exchange for ordinary shares. 1 Purchased used truck for NT\$8,000, paying NT\$2,000 cash and the balance on account. 3 Purchased cleaning supplies for NTS900 on account. 5 Paid NT\$1,800 cash on a 1-year insurance policy effective July 1. 12 Billed customers NT\$3,700 for cleaning services performed. 18 Paid NT\$1,000 cash on amount owed on truck and NT\$S00 on amount owed on cleaning supplies. 20 Paid NT\$2,000 cash for employee salarics. 21 Collected NT\$1,600 cash from customers billed on July 12. 25 Billed customers NT\$2,500 for cleaning services performed. 31 Paid NT 290 for maintenance of the truck during month. 31 Declared and paid a NT\$600 cash dividend. The chart of accounts for Kleene Window Washing contains the following accounts: Cash, Accounts Receivablc, Supplies, Prepaid Insurance, Equipment, Accumulated Depreciation-Equipment, Accounts Payablc, Salaries and Wages Payable, Share Capital-Ordinary, Retained Earnings, Dividends, Income Summary, Service Revenue, Maintenance and Repairs Expense, Supplies Expense, Depreciation Expense, Insurance Expense, and Salaries and Wages Expense. Instructions a. Journalize the July transactions. b. Post to the ledger accounts. (Use T-accounts.) c. Prepare a trial balance at July 31. d. Journalize the following adjustments. 1. Services performed but unbilled and uncollected at July 31 were NT\$1,700. 2. Depreciation on equipment for the month was NT\$180. 3. One-twelfth of the insurance expired. 4. A count shows NT\$320 of cleaning supplies on hand at July 31 . 5. Accrued but unpaid employee salaries were NTS400. e. Post adjusting entries to the T-accounts. f. Prepare an adjusted trial balance. g. Prepare the income statement and a retained carnings statement for July and a classified statement of financial position at July 31. h. Journalize and post closing entries and complete the closing process. 1. Prepare a post-closing trial balance at July 31 .

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