The unadjusted trial balance for Wilson Construction Co. as of June 30, 2019, the end of its fiscal year, is found on the trial balance tab. The June 30, 2018, credit balance of the ownerâs capital account was $53,000, and the owner invested $45,000 cash in the company during the 2019 fiscal year. Information for adjustments is as follows:
A) The supplies available at the end of fiscal year 2019 had a cost of $4,000.
B) The cost of expired insurance for the fiscal year is $3,100.
C) Annual depreciation on equipment is $30,600.
D) The June utilities expense of $800 is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $800 amount owed needs to be recorded.
E) The companyâs employees have earned $5,400 of accrued and unpaid wages at fiscal year-end.
F) The rent expense incurred and not yet paid or recorded at fiscal year-end is $2,400.
G) Additional property taxes of $1,800 have been assessed for this fiscal year but have not been paid or recorded in the accounts.
H) The $600 accrued interest for June on the long-term notes payable has not yet been paid or recorded.
Required:
Prepare any necessary adjusting and closing entries for the current fiscal year.

The beach dude (bd) employs a legion of current and former surfers as salespeople who push its surfing-oriented products to various customers (usually retail outlets). this case describes bd's sales and collection process. each bd salesperson works with a specific group of customers throughout the year. in fact, they often surf with their customers to try out the latest surf gear. the bd salespeople act laid-back, but they work hard for their sales. each sale often involves hours of surfing with their customers while the customers sample all the latest surf wear. because bd makes the best surfing products, the customers look forward to the visits from the bd salespeople. and they often buy a lot of gear. each sale is identified by a unique invoice number and usually involves many different products. customers pay for each sale in full within 30 days, but they can combine payments for multiple sales. bd manages its clothing inventory by item (e.g., xl bd surfer logo t-shirts), identified by product number, but it also classifies the items by clothing line (the lines are differentiated by price points as well as the intended use of the clothing, e.g., surfing products, casual wear, . draw a uml class diagram that describes the beach dudes sales and collection process.b. using microsoft access, implement a relational database from your uml class diagram. identify at least three fields per table.c. describe how you would use the relational database to determine the beach dude’s accounts receivable.

Match the vocabulary word to the correct definition. 1. sexual harassment 2. terminate 3. recruitment 4. professional development 5. union a. any unwanted sexual attention, the suggestions that maintaining one’s job or professional advancement depends on sexual favors, or verbal and/or physical harassment of a sexual nature b. to fire from a job or end a professional relationship c. an organization of those in the same industry who join together to more effectively bargain with employers d. the process of attracting and hiring employees e. continuing education in a chosen field

Which term refers to the cost that motivates an economic decision