2,500,000 Bal.
Films in Process
Bal. 75,000 3,400,000 (j) Retained Earnings
(b) 560,000 1,400,000 Bal.
(d) 1,300,000
(i) 1,485,000 Sales
Bal. 20,000 6,000,000 (k)
Finished Films Cost of Films Sold
Bal. 860,000 4,000,000 (k) (k) 4,000,000
(j) 3,400,000
Bal. 260,000
Studio and Equipment
Bal. 5,200,000
© The McGraw-Hill Companies, Inc., 2006. All rights reserved.
Solutions Manual, Chapter 3 109
Problem 3-25 (continued)
Production Overhead Depreciation Expense
(b) 140,000 1,485,000 (i) (g) 130,000
(c) 90,000
(d) 230,000 Insurance Expense
(f) 60,000 (f) 10,000
(g) 520,000
(h) 360,000
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