Answer:
FedEx
1&2: T-accounts:
Cash
Account Titles Debit Credit
('millions) ('millions)
Balance 2,328
a. Delivery Service Revenue 17,600
c. Prepaid Expenses 3,728
c. Rent Expenses 10,136
d. Repairs Expenses 3,864
e. Accounts Receivable 24,285
f. Long-term Note Payable 350
g. Common stock 2
g. APIC 14
h. Salaries 15,276
i. Fuel Expenses 8,564
j. Accounts Payable 784
Balance 1,527
Prepaid expenses
Account Titles Debit Credit
('millions) ('millions)
Balance 329
c. Cash 3,728
Balance 4,057
Spare parts, supplies, and fuel
Account Titles Debit Credit
('millions) ('millions)
Balance 437
Accounts Receivables
Account Titles Debit Credit
('millions) ('millions)
Balance 4,581
a. Delivery Service Revenue 21,704
e. Cash 24,285
Balance 2,000
Other current assets
Account Titles Debit Credit
('millions) ('millions)
Balance 610
Property and equipment (net)
Account Titles Debit Credit
('millions) ('millions)
Balance 15,543
b. Long-term Note Payable 3,434
Balance 18,977
Other noncurrent assets
Account Titles Debit Credit
('millions) ('millions)
Balance 3,557
Accounts payable
Account Titles Debit Credit
('millions) ('millions)
Balance 1,702
j. Cash 784
Balance 918
Accrued expenses payable
Account Titles Debit Credit
('millions) ('millions)
Balance 1,894
Other current liabilities
Account Titles Debit Credit
('millions) ('millions)
Balance 1,286
Long-term notes payable
Account Titles Debit Credit
('millions) ('millions)
Balance 1,667
b. Property and Equipment 3,434
f. Cash 350
Balance 4,751
Other noncurrent liabilities
Account Titles Debit Credit
('millions) ('millions)
Balance 5,616
Common stock ($0.10 par value)
Account Titles Debit Credit
('millions) ('millions)
Balance 32
g. Cash 2
Balance 34
Additional Paid-in Capital
Account Titles Debit Credit
('millions) ('millions)
Balance 2,472
g. Cash 14
Balance 2,486
Retained earnings
Account Titles Debit Credit
('millions) ('millions)
Balance 12,716
Delivery Service Revenue
Account Titles Debit Credit
('millions) ('millions)
a. Accounts receivable 21,704
a. Cash 17,600
Balance 39,304
Rent Expense
Account Titles Debit Credit
('millions) ('millions)
c. Cash 10,136
Repairs Expense
Account Titles Debit Credit
('millions) ('millions)
d. Cash 3,864
Salaries Expense
Account Titles Debit Credit
('millions) ('millions)
h. Cash 15,276
Fuel Expense
Account Titles Debit Credit
('millions) ('millions)
i. Cash 8,564
3. Income Statement for the year ended May 31, 2015:
Delivery Service Revenue 39,304
Rent Expense 10,136
Repair Expense 3,864
Salaries Expense 15,276
Fuel Expense 8,564 37,840
Net Income 1,464
Explanation:
a) Account Balances on May 31, 2014:
Trial Balance as of May 31, 2014:
Account Titles Debit Credit
('millions) ('millions)
Cash 2,328
Prepaid expenses 329
Spare parts, supplies, and fuel 437
Receivables 4,581
Other current assets 610
Property and equipment (net) 15,543
Other noncurrent assets 3,557
Accounts payable 1,702
Accrued expenses payable 1,894
Other current liabilities 1,286
Long-term notes payable 1,667
Other noncurrent liabilities 5,616
Common stock ($0.10 par value) 32
Additional Paid-in Capital 2,472
Retained earnings 12,716
Totals $27,385 $27,385
Other transactions for year ending May 31, 2015:
a. Delivery Service Revenue $21,704 Account Receivable $21,704
Delivery Service Revenue $17,600 Cash $17,600
b. Equipment $3,434 Long-term Note Payable $3,434
c. Rent Expense $10,136; Prepaid (Rent) Expense $3,720 Cash $13,864
d. Repair Expenses $3,864 Cash $3,864
e. Cash $24,285 Accounts Receivable $24,285
f. Long-term Note Payable $350 Cash $350
g. Cash $16 Common Stock $2 APIC $14
h. Salaries Expense $15,276 Cash $15,276
i. Fuelling Expense $8,564 Cash $8,564
j. Accounts Payable $784 Cash $784
k. N/A
Trial Balance as of May 31, 2015:
Account Titles Debit Credit
('millions) ('millions)
Cash 1,527
Prepaid expenses 4,057
Spare parts, supplies, and fuel 437
Receivables 2,000
Other current assets 610
Property and equipment (net) 18,977
Other noncurrent assets 3,557
Accounts payable 918
Accrued expenses payable 1,894
Other current liabilities 1,286
Long-term notes payable 4,751
Other noncurrent liabilities 5,616
Common stock ($0.10 par value) 34
Additional Paid-in Capital 2,486
Retained earnings 12,716
Delivery Service Revenue 39,304
Rent Expense 10,136
Repair Expense 3,864
Salaries Expense 15,276
Fuel Expense 8,564
Totals $69,005 $69,005
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