(b) Compute “asset gains and losses” for 2015 and 2016 and “liability gains and losses” for 2015.

(c) Prepare the journal entries to record the pension expense and the company's funding of the pension plan for both years.  

(a) Prepare the journal entry to record this transaction (sales and warranty arrangement) on December 31, 2018.

(b) Repeat the requirements for (a), assuming that in addition to the assurance warranty, Dieker sold an extended warranty (service type warranty) for an additional 2 years (2020–2021) for $2,000.        

(a) From the information above, prepare the operating activity section of statement of cash flows (indirect method) for HHH, In(C)for the year ended December 31, 2016.

(b) From the information above, prepare a schedule of cash provided by operating activities using the direct metho(D)

(1) Sales and receivables are entered at gross selling price.

(2) Sales and receivables are entered at net of cash discounts.

6. On June 3, BBB Company sold to AAA Company merchandise having a sales price of £3,000 with terms of 2/10, n/60. An invoice totaling £90, terms n/30, was received by AAA on June 8 from JB Transport Service for the freight cost. On June 12, the company received a check for the balance due from AAA Company. Instructions (b) Prepare the journal entry under basis (a)(2), assuming that AAA Company did not remit payment until July 29.

(a) December 31, 2014.

(b) December 31, 2015.

107年 - 107 東吳大學_暑假轉學生招生考試_會計學系三年級：會計學（二）#105769