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Soal 1
Untuk setiap transaksi di bawah ini, siapkan jurnal (jika diperlukan) untuk mencatat transaksi awal dan kemudian siapkan jurnal penyesuaian, jika ada, yang diperlukan pada tanggal 30 September.
(A) Pada tanggal 1 September, membayar sewa di fasilitas trek selama tiga bulan, $ 210.000.
(B) Pada tanggal 1 September, tiket musim dijual untuk tiket masuk ke arena pacuan kuda. Musim balap sepanjang tahun dengan 25 hari balap setiap bulannya. Penjualan tiket musiman mencapai $ 840.000.
(C) Pada tanggal 1 September, meminjam $ 300.000 dari First National Bank dengan menerbitkan surat hutang sebesar 9% yang harus dibayar dalam tiga bulan.
(D) Pada tanggal 5 September, jadwal untuk 20 hari balap di bulan September, 25 hari balap di bulan Oktober, dan 15 hari balap di bulan November dicetak seharga $ 3.000.
(E) Akuntan untuk perusahaan konsesi melaporkan bahwa penerimaan kotor untuk bulan September adalah $ 160.000. Sepuluh persen karena trek (track) dan akan dikirim pada 10 Oktober.
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