P26-2A
Bay corp
File name: P26-2A Bay corp.xls File type: xls PRICE: $25
P26-2A BAY CORP
Trial Balance
Year Ended December 31, 2013
Accounts
Name Debit Credit
Cash 50,000
Accounts
Receivable 75,000
Allowances
for Doubtful Accounts 2,000
Raw Materials
Inventory 25,000
Work in
Process Inventory 40,000
Finished
Goods Inventory 42,000
Prepaid
insurance 6,000
Factory
supplies 4,000
Land 50,000
Factory
Building 200,000
Accum. Depreciation-Fac. Bldg. 20,000
And so
on...........................
TUTORIAL PREVIEW
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BAY CORP.
Statement of Cost of Goods
Manufactured
Year Ended December 31, 2013
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Work
in progress
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40,000
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Raw
Materials
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Raw
materials, January 1
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25,000
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Materials
Purchases
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252,000
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Less
Purchases Returns and Allowances
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2,000
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Add
Freight in
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10,000
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