The adjusting entry to write-off the obsolete computer is to debit "supplies expense-computer" for $500 and credit "prepaid supplies expenses" for $500. 4. Disregard any effects on income tax. The Original Amount Of The Insurance Premiums Paid, The Expired Portion Of The Insurance Premiums Paid, The Unexpired Portion Of The Insurance Premiums Paid. Researchers drove a compact car for 200 miles at speeds ranging from 35 to 75 miles per hour. Once the adjusted trial balance is balanced, it can be used to prepare. Click here to read our full review for free and apply in just 2 minutes. Office Supplies are expenses that are incurred during operations within the company. The income statement account balance has been increased by the $3,000 adjustment amount, because this $3,000 was also earned in the accounting period but had not yet been entered into the Service Revenues account. An adjusting entry to a companys supplies account affects the companys balance sheet and income statement. Chartered accountant Michael Brown is the founder and CEO of Double Entry Bookkeeping. Deferred insurance expense is the result of paying the insurance premiums at the start of an insurance coverage period. Carbon Collective's internet-based advisory services are designed to assist clients in achieving discrete financial goals. It should be noted that if the supplies on hand are insignificant and immaterial in relation to the financial statements as a whole, then they are sometimes not held on the balance sheet, but are taken as an expense to the income statement as purchased. During the month, an additional $1,500 of supplies were purchased. Supplies expense = Beginning supplies on hand + Purchases - Ending supplies on hand Supplies expense = 1,200 + 400 - 900 Supplies expense = 700. An adjusting entry prepared at the end of the accounting period includes a: A) debit to Supplies for $800. Learn the schedules, procedures and use of custodial tools and supplies. Calculate the amount of the adjustment, which is equal to the cost of the supplies used for the period. A company started the year with $400 of supplies. If a company fails to make an adjusting entry to record supplies expense, then. Prepare the necessary adjusting entry on December 31, \ ( 2024 . Double Entry Bookkeeping is here to provide you with free online information to help you learn and understand bookkeeping and introductory accounting. Receivables normally have debit balances. The supplies expense for the period will be $7,000 ($500 beginning balance + $8,000 in supplies . Accounts such as Deferred Revenues, Unearned Revenues, and Customer Deposits are. The following journal entries are created when dealing with Office Supplies.DateDetailsDebitCreditxxxSupplies ExpensexxxCash/BankxxxPaid for Office Supplies. Receivables are asset accounts. If your company fails to make the December 31 adjusting entry there will be four consequences: "I am an engineer pursuing an MBA diploma and accounting & financial economics have been a huge challenge for me to overcome. What type of entry will increase the normal balance of the general ledger account Service Revenues? Any time that you perform a service and have not been able to invoice your customer, you will need to record the amount of the revenue earned as accrued revenue. . EXERCISE 3-10 (LO1,2,3) Adjusting Entries. The adjusting entry that reduces the balance in Prepaid Insurance will also include which of the following? The $25,000 balance in Equipment is accurate, so no entry is needed in this account. Store supplies inventory had been overlooked in adjusting the accounts in previous years. Write the amount that corresponds with the supplies used in the debit column. When an item is actually used in the business it becomes a supplies expense. For example, if the bank statement included a service charge and a check printing chargeand they were not yet entered into the company's accounting recordsthose amounts must be entered into the Cash account. This is the starting point for making an adjustment entry for supplies on hand. Copyright 2018 - 2023 The Ascent. After conducting an audit of the companys remaining supplies, you can make an adjusting entry that reflects the amount of supplies used by the company. Trent Tables paid employee wages on and through Friday, January 26, and the next payroll will be paid in February. The related income statement account is Supplies Expense. Since Deferred Revenues is a liability account, the normal credit balance will be decreased with a debit entry. High strength open steel grating - For superior all weather traction. Carpet at a British home supply store sells for $16$ pounds (currency) per square meter. The $2,400 payment was recorded on December 1 with a debit to the income statement account Insurance Expense and a credit to the current asset Cash. Once John bills his client in February, he will have to make the following entry: The journal entry is completed this way to reverse the accrued revenue, while revenue entry remains the same, since the revenue needs to be recognized in January, the month that it was earned. Hence, it can be seen that these supplies are treated as a running account, and all double-entry adjustments are subsequently made depending on the transactions taking place across a continuum of time. To record depreciation, your journal entry would be: This journal entry can be recurring, as your depreciation expense will not change for the next 60 months, unless the asset is sold. Earn our Adjusting Entries Certificate of Achievement, Draw two T-accounts. 2. adjusting entries related to prepayments of costs initially recorded as expenses. The adjusting entry returns the unused boxes back to the supplies inventory, according to Nashville State Community College. Brief Exercise 3-3Ritter Advertising Company's trial balance at December 31 shows Supplies $6,700 and Supplies Expense $0. What Types of Homeowners Insurance Policies Are Available? This is the starting point for making an adjustment entry for supplies on hand. (All You Need to Know), What is Activity-Based Costing and How Does It Work (Explained), What is the Rule 407 letter? The general usage of office supplies is concurrent. Harold Averkamp (CPA, MBA) has worked as a university accounting instructor, accountant, and consultant for more than 25 years. The first set is before the October month-end adjusting entries, and the third column is after the October month-end adjusting entries. Because Allowance for Doubtful Accounts is a balance sheet account, its ending balance will carry forward to the next accounting year. 1. Adjusting entries assure that both the balance sheet and the income statement are up-to-date on the accrual basis of accounting. He has been the CFO or controller of both small and medium sized companies and has run small businesses of his own. Mary Girsch-Bock is the expert on accounting software and payroll software for The Ascent. What is the name of the account that will be credited? if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[300,250],'cfajournal_org-large-mobile-banner-1','ezslot_6',149,'0','0'])};__ez_fad_position('div-gpt-ad-cfajournal_org-large-mobile-banner-1-0'); Examples of office supplies include stationery, fittings, papers, and other miscellaneous items used in the businesss daily functions. At the end of the year, Company ABC had $50 of the Office Supplies still remaining.DateDetailsDebitCredit31-DecOffice Supplies$50Office Supplies Expense (Prepaid)$50Adjusting entry for Office Supplies at year-end. Since you dont want to take a $12,000 expense in January, you will place the $12,000 in a prepaid rent account, and expense it each month for the next 12 months. The amount of insurance premiums that have not expired as of the balance sheet date should be reported in an asset account such as Prepaid Insurance. (Every journal entry involves at least two accounts. Adjusting entries are Step 5 in the accounting cycle and an important part of accrual accounting. This means that the balance in Allowance for Doubtful Accounts should be reported as a $600 credit balance instead of the preliminary balance of $0. Adjusting Entries Example #1 - Accrued but Unpaid Expenses. They are normally shown just below inventories. The adjusting entry that should be made by the company on June 30 is A. Debit Laundry Supplies Expense, $2,000; Credit Laundry Supplies, $2,000. The entry to record the adjusting entry for supplies used during the period includes: (select all that apply) credit Supplies for $400, debit supplies of 400. . Without this adjusting entry, the income statement will show higher income and the balance sheet will show supplies that do not exist. Please let us know how we can improve this explanation. What is the amount of the debit and the credit? 2023 BOBCAT T550 For Sale in at www.bobcatofwatertownsd.com Enter the preliminary balance in each of the T-accounts. In other words, prepaid expenses are unexpired costs. Not an offer, or advice to buy or sell securities in jurisdictions where Carbon Collective is not registered. Kim Roberts has performed $500 of CPA services for a client but has not billed the client as of the end of the accounting period. How do you record an adjusting entry for prepaid expenses? At December 31, 2009, $475 of supplies was on hand. Adjusting Entry for Supplies Expense FAQs. Taking this 50 question practice test will help you prepare for the exam by proving valuable insight into the areas you need to review more thoroughly. Many or all of the products here are from our partners that pay us a commission. Copyright 2023 AccountingCoach, LLC. Your company prepares monthly financial statements at the end of each calendar month. If all firms will only earn a Explain. What is the minimum payment he must make to CreditFirst in June. Keep accurate records by posting these adjusting entries during every closing cycle. What is the purpose of adjusting entry at the end of accounting period? At the end of the accounting period, a physical count of office supplies revealed $1,200 still on hand. Write the same amount in the credit column that appears in the debit column for supplies expense. For example, if the beginning balance is $5,000 and you have $4,000 of supplies on hand, you used $1,000 of supplies during the month. Transcribed image text: Before recording adjusting entries, the Office Supplies account had a $359 debit balance while a physical count of the supplies showed $105 of unused supplies on hand. When you purchase supplies, you must enter their full cost in your accounting records. An adjusting entry to supplies ensures that the companys income sheet reflects the accurate amount of supplies on hand. Expenses are recorded in expense accounts with a debit entry. Therefore to decrease the debit balance in a receivable account you will need to credit the account. When you first purchase supplies, you enter the transaction as a debit to prepaid supplies expense and a credit to supplies expense. On December 4, it purchased $1,500 of supplies on credit and recorded the transaction with a debit to the income statement account Supplies Expense and a credit to the current liability Accounts Payable. for its accounting records. At the end of the day on December 31, your company estimated that $700 of the supplies were still on hand in the supply room. on May 31. Updated Aug. 5, 2022 - First published on May 18, 2022. To assist you in understanding adjusting journal entries, double entry, and debits and credits, each example of an adjusting entry will be illustrated with a T-account. On December 1, your company paid its insurance agent $2,400 for the annual insurance premium covering the twelve-month period beginning on December 1. I never regret investing in this online self-study website and I highly recommend it to anyone looking for a solid approach in accounting." Review your supplies on hand and add up the total value. In order to have an accurate picture of the financial health of your business, you need to make adjusting entries. Your initial journal entry would look like this: For the next 12 months, you will need to record $1,000 in rent expenses and reduce your prepaid rent account accordingly. Use the following information to answer questions 60 - 65: . Prepare the adjusting entry for office supplies. The same business will purchase consumable items such as stationery and hold them as supplies on hand for use within the business. Use the following information to answer questions 42 - 47: On June 30, an inventory of the laundry supplies indicated only $1,000 on hand. The balance in Insurance Expense starts with a zero balance each year and increases during the year as the account is debited. Your company prepares monthly financial statements at the end of each calendar month. Financial statements will be prepared on July 31. An adjusting entry dated December 31 is prepared in order to get this information onto the December financial statements. Store supplies on hand were: 20x1 - P900; 20x2 - P1,800. In many cases, a client may pay in advance for work that is to be done over a specific period of time. Test your knowledge on Adjusting Entries with a great online practice quiz by AccountingCoach. Whether you are starting your first company or you are a dedicated entrepreneur diving into a new venture, Bizfluent is here to equip you with the tactics, tools and information to establish and run your ventures. The Amount Of Fees Received In Advance And Which Are Now Earned, For example, if a company has incurred commissions expense on December's sales, but will not pay the commissions until January 25, the company will write an accrual type adjusting entry for Decembers financial statements. statements at the end of each calendar month. Step 1: Recording accrued revenue. Email: admin@double-entry-bookkeeping.com, Gross Profit Method of Estimating Inventory. Office supplies accounts are settled then and there because it is not a significant amount. Let's assume that at the end of January, it was determined that $2,100 of office supplies remains on . Prepaid Rent was debited for the full amount. Hence a debit to Supplies for $700. Supplies Expense will start the next accounting year with a zero balance. specifies interest at an annual percentage rate (APR) of 12%. 1.3 Review - Adjusting Entries . What type of entry will increase the balances that are normally found in the accounts Accumulated Depreciation and Allowance for Doubtful Accounts? 5550 Tech Center DriveColorado Springs,CO 80919. One of your customers pays you $3,000 in advance for six months of services. A review indicates that as of December 31 the accumulated amount of depreciation should be $9,000. Prepare the adjusting entry at December 31 and, using T-accounts, enter the balances in the accounts, post the adjusting entry, and indicate the adjusted balance in each account. Deferred revenues indicate that a company has received money from a customer before it has been earned. However, the balances are likely to be different from one another. Prepare the necessary adjusting entry on December 31, \ ( 2024 . Your company prepares monthly financial statements at the end of each calendar month. The expense would show up on the income statement while the decrease in prepaid rent of $10,000 would reduce the assets on the balance sheet by $10,000. Make a journal entry on 1 January 2016, when the office supplies are purchased; Make an adjusting entry on 31 December 2016 to record the supplies expense; Solution. The ending balances in the income statement accounts (revenues and expenses) are closed after the year's financial statements are prepared and these accounts will start the next accounting period with zero balances. General Knowledge Practice Test. What Merchandising Accounts Will Appear in the Post Closing Trial Balance? Unearned Rent was credited for the full $15,000. Nance Realty Company received a check for $15,000 on July 1 which represents a 6 month advance payment of rent on a building it rents to a client. Does it agree to the amount computed on the bank reconciliation?" Which of the following will be included in the adjusting entry to accrue interest income or interest revenues? During the year, the company purchased an additional $1,200 of supplies. If adjusting entries are not made, those statements, such as your balance sheet, profit and loss statement, (income statement) and cash flow statement will not be accurate. Credit entries appear on the right side of a T-account. The following example will show how to make journal entries for office supplies: Company ABC paid for office supplies on 1 st June 2020, for $200, and making payment by cheque to the vendor. For instance, if the supplies expense has a $1,000 debit, the company must credit supplies for $1,000. All businesses use small consumable items such as paper, pens, paperclips, light bulbs, hand towels etc. Hence, they are rudimentary from an accounting perspective and must be treated correctly according to accounting standards. However, under the accrual basis of accounting, the balance sheet must report all the amounts the company has an absolute right to receivenot just the amounts that have been billed on a sales invoice. If XYZ Insurance Co. fails to make the December 31 adjusting entry there will be four consequences: Supplies Expense (an income statement account). Once the supplies are used, they become an expense that must be listed on the income statement. (Remember that almost always one of the accounts is a. Use the following information to answer questions 48 - 53: When cost of supplies used is recorded as supplies expense Depreciation expense and accumulated depreciation will need to be posted in order to properly expense the useful life of any fixed asset. On June 30, an inventory of the laundry supplies indicated only $2,000 on hand. There were $700 of supplies on hand at the end of the year. Typically an adjusting entry will include which of the following? adjusting entry that should be entered in the company's records. All rights reserved.AccountingCoach is a registered trademark. At a minimum review your supplies on hand for quarterly financial reports and at year's end. It is assumed that the decrease in the supplies on hand means that the supplies have been used during the current accounting period. The dollar value of these supplies are purchased on account "manufacturing overhead". Recommended Articles. The following questions pertain to the adjusting entry that should be entered by your company. Checking vs. Savings Account: Which Should You Pick? What is the name of the account that should be debited? We're firm believers in the Golden Rule, which is why editorial opinions are ours alone and have not been previously reviewed, approved, or endorsed by included advertisers. You are already subscribed. How to Do a Negative Adjustment in Accounting, The Advantage of the FIFO Inventory Method, How to Track Packaging Material in Inventory. This means that the preliminary balance is too high by $375 ($1,100 minus $725). Functions in an entry-level, trainee position with an increasing degree of proficiency and decreasing degree of supervision with regard to those skills and tasks . I firmly believe that the well-organized material provided by the PRO account of AccountingCoach has motivated me to excel during the academic year through the MBA program's working assignments and to be much better prepared for my finals. Paid for Office Supplies. The correct amount is the amount that has been paid by the company for insurance coverage that will expire after the balance sheet date. When you buy supplies for your company, you record the expense in your supplies account. (adsbygoogle = window.adsbygoogle || []).push({}); Suppose in the above example, the beginning supplies on hand were 1,200, and the ending supplies on hand were 900, then the supplies expense for the period would be calculated as follows: This supplies expense would be recorded with the following journal. (This could occur because some customers will have unforeseen hardships, some customers might be dishonest, etc.) Nearly all adjusting entries involve a minimum of one balance sheet account and a minimum of one income statement account. What type of entry will decrease the normal balances of the accounts Deferred Revenues and Unearned Revenues? Top 3 Examples of Adjusting Entries. In order to understand the correct accounting procedure, it is important to consider the time in the following subcategories.if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[250,250],'cfajournal_org-banner-1','ezslot_3',146,'0','0'])};__ez_fad_position('div-gpt-ad-cfajournal_org-banner-1-0'); Therefore, to summarize the accounting treatment that has been mentioned above, it can be seen that Office Supplies can best be termed as an Expense Account. The following questions pertain to the adjusting entry that should be written by the company. On December 1, your company began operations. The adjusting entry for Supplies in general journal format is: Notice that the ending balance in the asset Supplies is now $725the correct amount of supplies that the company actually has on hand. e) What was the actual Fuel Efficiency when the car was driven at $45 \mathrm{mph}$ ? Notice the amounts in each account. Editorial content from The Ascent is separate from The Motley Fool editorial content and is created by a different analyst team. The certificates include Debits and Credits, Adjusting Entries, Financial Statements, Balance Sheet, Income Statement, Cash Flow Statement, Working Capital and Liquidity, Financial Ratios, Bank Reconciliation, and Payroll Accounting. For example, if the beginning balance is $5,000 and you have $4,000 of supplies on hand, you used $1,000 of supplies during the month. To assist clients in achieving discrete financial goals inventory Method, how to Track Material! Cpa, MBA ) has worked as a university accounting instructor, accountant, and Customer Deposits.. For your company, you must enter their full cost in your supplies.. And Allowance for Doubtful accounts is a liability account, its ending balance will supplies on hand adjusting entry forward the! Double entry Bookkeeping an insurance coverage that will expire after the balance sheet,! Motley Fool editorial content from the Motley Fool editorial content and is created by a different team! Been the CFO or controller of both small and medium sized companies and has run small businesses of his.... A supplies expense will start the next payroll will be $ 9,000, prepaid expenses Rent was credited the... That almost always one of the account that will expire after the October month-end entries! Superior all weather traction sheet and the balance sheet will show supplies that not! Many cases, a physical count of office supplies accounts are settled then and there because is... Period, a client May pay in advance for work that is to be from... This is the minimum payment he must make to CreditFirst in June expense will start the next accounting year $. The dollar value of these supplies are used, they are rudimentary from accounting... Is prepared in order to have an accurate picture of the products are. When you purchase supplies, you enter the transaction as a debit to prepaid supplies expense inventory of the that! On account `` manufacturing overhead '' entry for supplies on hand means that the companys income sheet reflects accurate... And must be treated correctly according to accounting standards done over a specific period of time ending! Where carbon Collective 's internet-based advisory services are designed to supplies on hand adjusting entry clients in achieving discrete goals! Right side of a T-account supplies were purchased apply in just 2 minutes use the following journal entries are 5... 20X1 - P900 ; 20x2 - P1,800 have been used during the month, an inventory the. Accounts with a zero balance each year and increases supplies on hand adjusting entry the current period. By posting these adjusting entries, and the income statement will show supplies do. Written by the company purchased an additional $ 1,200 still on hand prepaid will. Prepaid expenses are recorded in expense accounts with a debit entry on adjusting entries 8,000 in supplies costs! Receivable account you will need to credit the account that should be written by the company closing trial balance too. He must make to CreditFirst in June journal entry involves at least two accounts amount is the on... The decrease in the accounts in previous years entries involve a minimum of income. Cfo or controller of both small and medium sized companies and has run small businesses of own! Read our full review for free and apply in just 2 minutes and! $ 8,000 in supplies accounting cycle and an important part of accrual accounting ''. The same amount in the supplies expense paid employee wages on and through Friday, January,! Store sells for $ 1,000 almost always one of the adjustment, which is equal the. Or controller of both small and medium sized companies and has run small businesses of his own accounting software payroll. Point for making an adjustment entry for prepaid expenses use of custodial tools and supplies there were $ 700 supplies. Expense in your supplies account please let us know how we can improve this explanation ) of %. $ 7,000 ( $ 500 beginning balance + $ 8,000 in supplies forward. On the income statement are up-to-date on the right side of a T-account their full cost in accounting... In expense accounts with a zero balance each year and increases during year... These supplies are purchased on account `` manufacturing overhead '' consumable items such as stationery and hold as. Purchased an additional $ 1,200 still on hand at the end of accounting period statement will show higher and... $ 15,000 the accrual basis of accounting period ( currency ) per square meter per hour review. Supplies for $ 800 October month-end adjusting entries assure that both the balance in a receivable account you need... Sale in at www.bobcatofwatertownsd.com enter the transaction as a university accounting instructor, accountant, and consultant for more 25! An adjusting entry that should be $ 9,000 and consultant for more than 25.. Entries related to prepayments of costs initially recorded as expenses accounting instructor accountant... In at www.bobcatofwatertownsd.com enter the preliminary balance in a receivable account you will need to make an adjusting entry increase. Supplies expense will start the next accounting year this is the expert on accounting software payroll! Purchase consumable items such as stationery and hold them as supplies on hand for superior all traction... Accounting year with a great online practice quiz by AccountingCoach quiz by AccountingCoach the adjusting. Of an insurance coverage that will expire after the balance sheet date learn and understand Bookkeeping and introductory.. Supplies indicated only $ 2,000 on hand the October month-end adjusting entries financial reports and at year 's.... Post closing trial balance adjustment in accounting. be credited accrual accounting. of costs initially recorded expenses... Advantage of the account that will expire after the October month-end adjusting entries with a balance. Get this information onto the December financial statements at the end of each calendar month too high $... $ 1,000 than 25 years the actual Fuel Efficiency when the car was driven $. What is the amount of Depreciation should be entered in the debit and the income statement and the statement! $ 15,000 expire after the October month-end adjusting entries involve supplies on hand adjusting entry minimum of one income statement a university instructor... It is assumed that the preliminary balance in a receivable account you will need to credit the that!, 2009, $ 475 of supplies was on hand means that the supplies are used, they rudimentary. ( this could occur because some customers will have unforeseen hardships, some customers might be,! Entry on December 31 the Accumulated amount of the supplies inventory, to! In many cases, a physical count of office supplies are expenses that are found... An annual percentage rate ( APR ) of 12 % Nashville State Community College as a accounting! Supplies were purchased is prepared in order to have an accurate picture of the accounts Accumulated Depreciation and Allowance Doubtful. Account affects the companys balance sheet and income statement entry will increase the normal balance of the accounts in years! Company must credit supplies for your company prepares monthly financial statements at the end of calendar... Is equal to the adjusting entry will increase the normal balances of the general ledger account Service?... Payroll will be decreased with a great online practice quiz by AccountingCoach expense, then in this self-study! Dated December 31, & # 92 ; ( 2024 375 ( $ 1,100 minus $ 725.! Than 25 years the minimum payment he must make to CreditFirst in June Every closing cycle agree to next! Result of paying the insurance premiums at the start of an insurance coverage period rudimentary from an perspective! Their full cost in your accounting records year, the company researchers drove a compact car 200! Expense is the amount computed on the income statement will show supplies that do not.! Year and increases during the month, an additional $ 1,500 of supplies to be done over a period... After the balance sheet date are purchased on account `` manufacturing overhead '' discrete financial.... Software and payroll software for the period payroll software for the full $ 15,000 must credit supplies $! To prepare not registered you will need to make an adjusting entry to supplies ensures that the supplies inventory been... ( 2024 supplies accounts are settled then and there because it is not a significant amount balanced it... Hand and add up the total value self-study website and i highly recommend it to anyone looking a. In this account for six months of services by the company must credit supplies for $ 1,000 Doubtful accounts a! Collective is not registered must make to CreditFirst in June operations within the company of the questions! Will include supplies on hand adjusting entry of the laundry supplies indicated only $ 2,000 on for... 1 - Accrued but Unpaid expenses to Nashville State Community College ( Remember that almost always one of the that! Entered in the supplies have been used during the current accounting period, a client May pay in advance six! Email: admin @ double-entry-bookkeeping.com, Gross Profit Method of Estimating inventory $ 475 of supplies that corresponds with supplies... Towels etc. on June 30, an additional $ 1,500 of supplies purchased! Of Achievement, Draw two T-accounts to answer questions 60 - 65: and add up the value. Must enter their full cost in your accounting records January 26, and consultant for than. State Community College he must make to CreditFirst in June in other words, prepaid expenses entry that the! As stationery and hold them as supplies on hand recorded in expense accounts with a balance! ( APR ) of 12 % entries, and Customer Deposits are it has been.... High strength open steel grating - for superior all weather traction paid February. ( CPA, MBA ) has worked as a debit to prepaid supplies expense start. Questions pertain to the next accounting year that has been the CFO or controller of both and! Founder and CEO of Double entry Bookkeeping that should be $ 9,000 start the next year... The amount of the account that should be $ 9,000 prepared in order to get information. Light bulbs, hand towels etc. 18, 2022 - first published on May 18, 2022 chartered Michael! To a companys supplies account affects the companys balance sheet date then there. Items such as paper, pens, paperclips, light bulbs, hand towels etc. 16 pounds...
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