Page

Assignment

Check Figures

547

P11-1A

(a) 3. Current liability—Salaries payable, $1,723

548

P11-2A

(c) Total current liabilities, $20,150

(d) $1,075

548

P11-3A

(c) Total current liabilities, $73,117

548

P11-4A

2002 warranty expense, $19,800

549

*P11-7A

(a) Gross pay, $2,314; Net pay, $1,727.55

550

*P11-8A

(a) January 31, wages payable, $44,811; Employee benefits expense, $11,067

550

*P11-9A

(a) Salaries and wages payable, $384,275

(b) Employee benefits expense, $75,675

(c) $625,675

550

P11-1B

(a) 3. Current liability—Salaries payable, $5,076

551

P11-2B

(c) Total current liabilities, $35,350

(d) $930

551

P11-3B

(c) Total current liabilities, $84,448

552

P11-4B

Warranty expense, 2002, $2,000; 2003, $3,000

552

*P11-7B

(b) Wages payable, $1,002.23

(c) Cash, $292.79

553

*P11-8B

(b) January 31, wages payable, $56,407; Employee benefits expense, $15,670

553

*P11-9B

(a) 1. $13,600; 3. $9,473.50

(b) Salaries and wages payable, $11,195

(c) Cash paid to Receiver General, $12,687.10

554

Cumulative Coverage

(a) Johan, accumulated amortization, $180,996; Owner’s equity, $392,504

555

BYP11-1

(a) Decrease in current liabilities, $46,000

555

BYP11-2

(b) Current ratio, La Senza, 2.3:1; Reitmans, 1.7:1

556

*BYP11-6

(a) Cost of keeping four permanent workers, $70,387