6.

) AJE 12-31-11
a) EX
Expense
2,500
A
Prepaid
2,500
b) A
Prepaid
30,000
EX
Expense
30,000
c) L
Unearned
40,000
R
Revenue
40,000
d) NO AJE NEEDED
e) EX
Expense 37,500 (5,000,000*3%*3/12)
L
Payable
37,500
f) A
Receivable 5,000 (250,000*4%*6/12)
R
Revenue
5,000
7.) AJE 9-30-12
a) NO AJE NEEDED
b) L
Unearned
20,000
R
Revenue
20,000
c) L
Unearned
1,000
R
Revenue
1,000
d) NO AJE NEEDED
e) EX
Expense
25,000 (12,000,000*2.5%*1/12)
L
Payable
25,000
f) EX
Expense
50,000(6,000,000*2%*5/12)
L
Payable
50,000
g) EX
Expense
200,000(60,000,000*4%*1/12)
L
Payable
200,000
h) NO AJE NEEDED
i) NO AJE NEEDED
j) A
Prepaid
10,000
EX
Expense
10,000