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The adjusted trial balances of Superior International at August 31, 2012, and

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The adjusted trial balances of Superior International at August 31, 2012, and
August 31, 2011, include the following amounts:

2012
2011
Supplies . . . . . . . . . . . . . . . . . . 
Salary payable . . . . . . . . . . . . . 
Unearned service revenue . . . . .
$ 2,400 
2,500 
12,100
$ 1,200 
4,100 17,100


Analysis of the accounts at August 31, 2012, reveals the following transactions for
the fiscal year ending in 2012:
Requirement
1. Compute the amount of Supplies expense, Salary expense, and Service revenue
to report on the Superior International income statement for 2012.

Cash payments for supplies . . . . . . . . . . . . . . . . 6,100
Cash payments for salaries . . . . . . . . . . . . . . . . . 47,300
Cash receipts in advance for service revenue . . . .83,200

Requirement
1. Compute the amount of Supplies expense, Salary expense, and Service revenue to report on the Superior International income statement for 2012.

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