参考号：EM13173024

大学大三学生Jan Martinelli一直在寻求赚取额外支出的方法。作为活跃的运动爱好者。Jan定期在那不勒斯网球俱乐部打网球，她的家人有会员资格。俱乐部主席最近向Jan提出了该提议，即她管理俱乐部的四个室内和10个室外法院，包括法院保留。

In return for her services, the club would pay Jan $300 per week, plus Jan could keep whatever she earned from lessons and the fees from the use of the ball machine. The club and Jan agreed to a one-month trial, after which both would consider an arrangement for the remaining two years of Jan's college career. On this basis, Jan organized Topspin. During remaining two years of Jan's college career. On the basis, Jan organized Topspin During April 2012, Jan managed the tennis courts and entered into the following transactions;

A。通过存入$ 1,000开设了一个企业帐户。
b。paid $300 for tennis supplies (practice tennis balls, etc).
c. Paid $200 for the rental of video equipment to be used in offering lessons during April.
d. Arranged for the rental of two ball machines during April for $250. Paid $100 in advance, with the remaining $150 due May 1.
e. Received $1,600 for lessons given during April.
F。四月在使用球机的使用中获得了500美元的费用。
g. Paid $800 for salaries of part-time employees who answered the telephone and took reservations while Jan was giving lessons.
H。支付了225美元的杂费。
i. Received $1,200 from the club for managing the tennis courts during April.
j. Determined that the cost of supplies on hand at the end of the month totaled $180; therefore, the cost of supplies used was $120.
k。于4月30日提取250美元的个人使用。

作为朋友和会计专业的学生，​​Jan要求您帮助她评估该合资企业。

l. Indicate the effect of each transaction and the balances after each transaction, using the following tabular headings:

2.准备四月的损益表。

3.准备四月所有者权益的声明。所有者权益的所有权声明与公司的保留收益声明相似。截至该期间开始时的所有者资本的余额首先列出。然后列出所有者在此期间进行的任何投资，并添加净收入（净亏损）（减去）以确定次序。从这个小计，减去所有者的提款，以确定所有者在此期间的股权增加（减少）。然后将这种增加（减少）添加到（从中减去）开始所有者权益，以确定所有者的权益。

4. Prepare a balance sheet as of April 30.

5. a. Assume that Jan Martinelli could earn $9 per hour Working 30 hours week as a waitress. Evaluate which of the two alternatives, working as a waitress or operating Topsin, would provide Jan with the most income per month.

b。讨论您认为Jan在与那不勒斯网球俱乐部进行长期安排之前应该考虑的任何其他因素。