Mark Hanson, the accountant for Glenn Graphics, had prepared the

Mark Hanson, the accountant for Glenn Graphics, had prepared the worksheet shown below on a computer spreadsheet but has lost much of the data. The only particular item the accountant can recall is that an adjustment was made to correct an error where $900 of supplies, purchased on credit, had been incorrectly recorded as $9,000 of equipment.

Required
1. Complete the worksheet by filling in the missing data.
2. Journalize the closing entries that would be required on December 31, 2017. Include explanations.
3. Prepare the company’s classified balance sheet as of December 31, 2017, in report format.
4. Compute Glenn Graphics’ current ratio and debt ratio for December 31, 2017. On December 31, 2016, the current ratio was 2.25 and the debt ratio was 0.41. Comment on the changes in the ratios.
5. If the company were reporting under IFRS, how might the balance sheet presentation differ from the one prepared in Requirement 3?

 

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