Question

会计作业。请会计学高手指点。谢谢帮忙啦~ 详细明了加重赏！据说不太难，就是还不会做。

Biando Corporation began operations on May 1, 2010, and completed the following transactions during its first month of operations.

A. Sold capital stock for $30,000.
B. Purchased land and a building valued at $35,000 and $165,000, respectively, by paying $10,000 cash and signing a 20-year mortgage for the balance.
C. Purchased office equipment on account, $7,500.
D. Billed a customer for services performed, $5,000.
E. Received an $800 deposit from a customer for services to be performed next month.
F. Made a partial payment on account for the office equipment purchased in transaction(C), $1,500.
G. Performed a service and immediately collected $2,000.
H. Received and immediately paid the telephone bill for the month, $380.
I. Paid a dividend to owners, $3,000.
J. Received, but did not pay, the monthly utility bill, $450.

1. Determine the effect of each of the preceding events on the accounting equation.

2. Prepare the general journal entries to record each of these events. Note: You may want to set up T-accounts to keep track of some accounts. Do not prepare adjusting entries.
就两个要求，是要怎么做啊？最好帮我做好发来，我也会给赏分的~ 谢谢各位

Answer 1

Accounting equation:

Assets + Expenses + Dividends = Liabilities + Owners' Equity + Revenue

A. Sold capital stock for $30,000.
1.
Asset increase, Owner's Equity increase
2.
Dr Cash $30,000
Cr Owner's equity 30,000

B. Purchased land and a building valued at $35,000 and $165,000, respectively, by paying $10,000 cash and signing a 20-year mortgage for the balance.
1.
Asset increase, Liability increase
2.
Dr Land $35,000
Dr Building $ 165,000
Cr Cash $10,000
Cr Loan $190,000

C. Purchased office equipment on account, $7,500.
1.
Asset increase, Liability increase
2.
Dr Office Equipment $7,500
Cr Account payable $7,500

D. Billed a customer for services performed, $5,000.
1.
Asset increase, Revenue increase
2.
Dr Account receivable $5,000
Cr Revenue $5,000

E. Received an $800 deposit from a customer for services to be performed next month.
1.
Asset increase, Liability increase
2.
Dr Cash $800
Cr Undelivered service $800

F. Made a partial payment on account for the office equipment purchased in transaction(C), $1,500.
1.
Asset decrease, Liability decrease
2.
Dr Account Payable $1,500
Cr Cash $1,500

G. Performed a service and immediately collected $2,000.
1.
Asset increase, Revenue increase
2.
Dr Cash $2,000
Cr Revenue $2,000

H. Received and immediately paid the telephone bill for the month, $380.
1.
Asset decrease, Liability decrease
2.
Dr Accrued telephone expenses $380
Cr Cash $380

I. Paid a dividend to owners, $3,000.
1.
Dividend increase, Asset decrease
2.
Dr Dividends $3,000
Cr Cash $3,000

J. Received, but did not pay, the monthly utility bill, $450.
1.
Expense increase, Liability increase
2.
Dr Utility expenses $450
Cr Account payable $450

Answer 2

你这个是帮外国人记帐的吧，中国的外资企业也要求用中文记的呀？？？