Homework Questions (All Modules/Weeks)

Week 1 N/A (no homework)

Week 2
Chapter 1, DQ 7:
Internal users of accounting information are: managers. They require special
purpose financial statements to help them make sound economic decisions for
the business entity. It also helps them plan and control the entity. External users
of accounting information are: creditors, investors, customers, employees,
governments and agencies. They require general purpose financial statements
which gives them an overview of the businesss relative success and presented
with general information in mind.
Chapter 2, DQ 5:
The cash received from the sale of a good counts as income as an inflow of cash
which is serving to ENHANCE the owners current assets and creates wealth for
the business, with new money coming in. The cash contributed by an owner does
not constitute as income for the business as the personal contributions and
activities of the business owner need to be kept separate from their personal
affairs.
Chapter 2, DQ 6:
An asset does not need to be legally owned to be recorded as an asset on the
balance sheet if the entity is a sole trader or a partnership. As long as the entity
owns the asset, it can be recorded on the balance sheet.
Exercise 2.6
Balance Sheet contribution of cash, purchase of studio on credit, electricity
costs, studio fees, drawings, money borrowed, cash held at end of year
Income Statement electricity costs, studio fees payment, rental of chilled water
machine
Statement of Changes in Equity contribution of cash, drawings,
Statement of Cash Flows contribution of cash (financing activity), studio fees
payment (operating), drawings (financing), cash held at business at end year,
money borrowed (financing), electricity costs paid (operating), chilled machine
rental (operating)
*The owners house should not appear on any of the financial statements.
Problem 2.3
See in text. All answers correct.
Problem 2.5
A.

DAWSON INDUSTRIES
Income Statement
for year ended 31 December 2017
INCOME
Services Income

$ 147 500

EXPENSES
Rent Expense
Supplies Expense
Electricity Expense
Telephone Expense
Advertising Expense
Insurance Expense
Wages Expense

$ 13500
5250
7200
4900
12500
2500
44000
89 850

PROFIT

$ 57 650

B.
DAWSON INDUSTRIES
Balance Sheet
For year ending 31 December 2017
LIABILITIES
$ 10 250
Accounts Payable

ASSETS
Cash at Bank
$ 9500
Supplies
$ 9500
Equipment
Accounts Receivable
Capital $ 85 350

11 000
48 000
25 600

EQUITY (net assets)

Lila Dawson,

$ 94 850
C.
DAWSON INDUSTRIES
Statement of Changes in Equity
For year ending 31 December 2017
Lila Dawson, Capital January 2017
Add: Profit for the year

$ 51 100
57 650

$108 750
Less: Drawings
23 400
Lila Dawson, Capital 31 Dec 2017
$
85 350
To find the capital at the beginning of the year:
*fill in the information you have - profit for the year, drawings, and capital
end of year (this is equal to equity on your balance sheet

*add end year capital to drawings to give total capital (85350 + 23400 =
108750)
*now minus profit from that total capital to give you initial capital at the
beginning of the year (108750 57650 = 51 100).
D. Supplies are assets and refer items (eg machinery) that the owner has bought
through their own investment for purposes to be used within the business. It is
recorded on the balance sheet. Supplies expense from the income statement are
what value (dollar worth) of supplies have been used up when performing the
service (eg the use of nail art when doing a nail service in a salon)

Week 3
Chapter 2, Exercise 2.8:
1. Increase an asset and increase a liability = Increase in Accounts Payable, as
you can buy something (eg supplies) on credit (that increases your assets), and
you pay for them later (increases your liabilities)
2. Decrease one asset and increase another asset = Accounts Receivable & Cash
at Bank, as you have collected the money in Accounts Receivable, which
transfers into your Cash at Bank (increases your asset) Purchase an asset for
cash.
3. Decrease an asset and decrease equity = Cash at Bank and Owners
Drawings, as you take money out of your cash for personal use, and therefore a
decrease in drawings, which decreases your equity
4. Increase an asset and increase equity = Cash at Bank & Capital Account, as
you put more money into your Cash account, it will increase your capital (equity)
account.
5. Decrease a liability and decrease an asset = Accounts Payable. The business
pays cash to its creditors the Accounts Payable account is reduced and the
cash asset account is also reduced
6. Decrease an equity item and decrease an asset = Owners Drawings.

Exercise 2.11:
A&B
ASSETS
Cash at Bank

(1
)
(2
)
(3
)
(4
)

=
Supplies
+

Equipment

+$35 000

LIABILITIES
+

= Loan
Payable
=

+ Accounts
Payable

EQUITY
+ D.
Jones,
Capital
+$35 000

+
-14 0000

+$24 000

21 000

+ 24 000

= +10
000
= +10 000

+5 000
26 000

+ 24 000

= +10 000

+
+

+ 35 000
+ 5
000
+ 40 000
-1

(5
)
(6
)
(7
)
(8
)

-1 500
24 500
+
24 500

+ 24 000
2 100
2 100

+ 24

500
+ 38 500

= + 10 000
+2 100
+ 2 100

= + 10 000

000
- 1 450
23 050

2 100

+ 24 000

= + 10 000

+ 38 500
- 1 450
+ 37 050

- 2 100
- 2 100
20 950

+
20 950

2 100
- 750
1 350

+ 24 000

= + 10 000

+ 24 000

= + 10 000

+ 37 050
- 750
+ 36 300

+
46 300

46
300

C
JONES MOWER REPAIRS
Income Statement
for month ended 31 August 2016
INCOME
Services Income

$ 5 000

EXPENSES
Rent Expense
Supplies Expense
Electricity Expense
Wages Expense

$ 1 500
750
250
1 200
3 700

PROFIT

$ 1 300

JONES MOWER REPAIRS

Statement of Changes in Equity
For month ending 31 August 2016
Darren Jones, Capital 1 Aug 2016
Add: Capital Contribution
35 000
Add: Profit for the year
36 300
Less: Drawings
0
Darren Jones, Capital 31 Aug 2016
36 300

JONES MOWER REPAIRS

Balance Sheet
For month ending 31 August 2016
ASSETS

$0
$
1 300
$

Cash at Bank
Supplies
Equipment
24 000
TOTAL ASSETS
LIABILITIES
Loan Payable
10 000
Accounts Payable
0
TOTAL LIABILITIES
NET ASSETS

$ 20 950
1 350

$ 46 300
$

$ 10 000
$ 36 300

EQUITY
D. Jones, Capital
TOTAL EQUITY
$ 36 300

$ 36 300

Chapter 3, Exercise 3.12:

A. Only a) and b) will not balance correctly because there were two debit entries
coming out of the accounts, and not a credit entry.
B
a) This could be fixed by crediting Cash at Bank for $7800, and $8 700 being
reversed from Accounts Payable
b) $4500 is correctly debited to Cash at Bank as we are receiving the payment. It
can be fixed by ensuring that $4500 is credited from Accounts Receivable, not
the capital account.
c) The $6000 needs to be put in Cash at Bank, so the accountant needs to debit
Accounts Receivable for $6000, and credit Cash at Bank for $6000
d) To fix this error, the Cash at Bank account needed to be credited $2100,
instead of $210. So the difference amount ($1890) needs to be adjusted.
e) The $2000 cash needs to reversed from the Salaries Expense account
(credited) and to debit the drawings account.

Problem 3.5:
A.
June

General Journal (GST ignored)

1 K. Pellham, Drawings
Cash at Bank
Drawings by owner
5 Equipment

Dr

Cr
850
850
5000

14

18

22

30

Cash at Bank
Accounts Payable
Deposit placed for equipment, with
amount payable in 60 days
Advertising Expense
Cash at Bank
Advertising paid by cash
Accounts Payable
Cash at Bank
Supplies paid in cash to creditors
Salaries Expense
Cash at Bank
Salaries paid to employees
Cash at Bank
Accounts Receivable
Cash received from customers
Printing Fees
Cash at Bank
Accounts Payable
Fees collected in cash, and
payable

500
4500

510
510
320
320
970
970
500
500

2400
9600

B.
1 June
Analysis

5 June
Analysis

9 June
Analysis

14 June
Analysis

K. Pellham withdrew $850 cash for personal use

The accounts affected are Cash at Bank and the Drawings
account. A debit is made to the drawings account to highlight a
decrease in equity. A decrease in the amount of Cash at Bank is
recorded as a credit.
Purchased new equipment for $5000. Paid $500 deposit with the
balance to be paid after 60 days.
The accounts affected are the Equipment, Cash at Bank and
Accounts Payable. As equipment purchasing for the entity is an
asset, equipment has a debit entry for $5000. A $500 deposit was
paid from Cash at Bank (decrease in an asset, which is a credit).
The remaining account of $4500 is a credit (liability increase) to
the Accounts Payable, to be paid within 60 days.
Paid for advertising in the local newspaper, $510.
The accounts affected are the Advertising Expense account and
Cash at Bank. The Advertising Expense account has been
increased by $510, and therefore a debit entry is recorded. The
advertising was paid by Cash at Bank, so there is a credit entry
(decrease in an asset).
Paid $320 to creditors for office supplies that had been purchased
on credit in the previous month.
The accounts affected are Cash at Bank and Accounts Payable.
The $320 that was in the Accounts Payable from last month have
a debit entry, as it is a liability that has decreased. The creditors
have been paid from Cash at Bank, and therefore the account has
been credited (a decrease in an asset).

18 June
Analysis

22 June
Analysis

30 June

Analysis

Paid salaries of $970

The accounts affected are Salaries Expense account and Cash at
Bank. The $970 that was in the Salaries Expense account
represented an asset, and therefore a debit. Once paid, by Cash at
Bank account is credited, representing a decrease in an asset.
Received $500 from customers to reduce their account balances
The accounts affected are Cash at Bank and Accounts Receivable.
The $500 debited into the Cash account represents an increase in
asset. The $500 credited from the Accounts Receivable,
represents a decrease in an asset.
$12000 in printing fees were due during the month. Of this, 20%
of the fees were collected in cash and 80% will be paid within 60
days.
The accounts affected include Printing Fees, Cash at Bank and
Accounts Payable. The Cash at Bank account has a debit entry of
$2400, as 20% of fees were collected, which represents an
increase in an asset. The remaining 80% ($9600) is credited into
the Accounts Payable account, representing an increase in a
liability.

Problem 3.10 (Part A):

PETERS PERSONAL TRAINING SERVICE
Trial Balance
as at 30 June 2016
Account
Debit
Credit
Cash at Bank
$ 320 000
Accounts
57 500
Receivable
Office
145 000
Equipment
Buildings
172 000
Land
90 000
Investments
30 000
Office Supplies
80 000
Accounts
$ 230 000
Payable
Mortgage
60 000
Payable
P. Piper, Capital
604 500*
$ 894 500
$ 894 500

*Capital was calculated by the sum of all assets (debit column), minus
sum of all liabilities (credits).

Week 4
Chapter 4, DQ 6:

The calculation of profit is not as simple as deducting cash payments from cash
collections; there are other variables that may affect the profit (loss) of a
company. We need to take into account other expenses and revenues of the
business that could affect the profitability of the company; for example wages,
rent or other creditor payments being made that would reduce the amount of
cash collections.
The income statement does not give information on a cash basis, it reports
information on accrual basis meaning that any income (revenue) earned is
recorded when it is generated, not when the cash is received. The expenses are
only recognised on the income statement when it is incurred, reflected by a
consumption of those expenses. The income statements reflects all amounts
receivable and payable as assets and liabilities, and not just about the inflow and
outflow of money.

DQ 9
We classify assets in order of liquidity on the balance sheet to highlight the
amount of liquid cash the business could have in the future; that is, we can see
how liquid the company is by looking at the balance sheet and analysing the first
few assets and seeing how liquid the company is in the short term. How much
the company could potentially sell their assets for in the short term.

Exercise 4.2:
A.
Arch Etec
TOTAL PROFIT
year ending 30 June 2016
Cash
Accrual
basis
basis
Cash income (Revenue)
$125 000
$125 000
Revenue earned but not yet received
8 000
Revenue received advance but not
3 000
yet earned
TOTAL INCOME (Revenue)
128 000
133 000
Less Expenses
Salaries, rent, insurance, incurred
106 000
106 000
expenses
4 000
Salaries owing, not yet paid
6 000
Prepaid expenses not yet incurred
TOTAL EXPENSES
112 000
110 000
Profit (loss)
$16 000
$23 000
*accrual: the prepaid expenses have not been used (consumed) yet so they
arent recognised on the financial statement until the time they are consumed
*the revenue (income) will not be recognised in the financial statement until they
are earned.
B.
1. $800 receivables asset (accounts receivable)
2. unpaid salaries of $4000 liability (accounts payable)

3. $3000 advance payment received on 15 June liability

4. cash payment of $6000 for prepaid expenses asset

Exercise 4.5:
A.

Date
30 June
1

Particulars

CALVINS CLEANING
General Journal
Debit

Unearned Cleaning Services

Revenue
Cleaning Services Revenue
Revenue collected in advance, not
earned

Credit
3 200
3 200

(Deferral of unearned revenue from

liability account (dr) to income
account (cr))

Depreciation Expense
Accumulated Depreciation
Depreciation expense for the
period

12 000
12 000

(Deferral of prepaid expense from an

expense account (dr) to asset account
(cr))

Salaries Expense
Salaries Payable
Salaries occurred, not yet paid

6 400
6 400

(Accrued entry for unrecorded

expense from expense account (dr) to
liability payable account (cr)

Insurance Expense
Prepaid Expense
Prepaid insurance expired

1 200
1 200

(Deferral of prepaid expense from an

expense account (dr) to asset account
(cr))

Interest Receivable
Interest Revenue
Interest revenue accrued

1 600
1 600

(Accrual of unrecorded revenue from

an accounts receivable (dr) to an
revenue liability account (cr))

B.
Profit OVERSTATED with expenses not recorded = $19 600 (insurance + salaries
+ depreciation)
Profits UNDERSTATED with revenues not recorded = $4 800 (services revenue +
interest revenue)
Therefore, OVERSTATEMENT of profit without adjustments is $14 800

Problem 4.3:
Subscription Revenue

Unearned Subscription Revenue

1/7/16
Balance
1/11/16
1/3/17
1/5/17

1/7/16
15/11/16

$77 500

Cash at
Bank
Cash at
Bank
Cash at
Bank

14 800
34 200
16 500
$143 000

Prepaid Insurance
$11 970
27 120

Balance
Cash at
Bank

$39 090
Insurance Expense
1/7/16
1/12/16

Prepaid Rent
$12 995
24 030

Balance
Cash at
Bank

37 025
Rent Expense

Problem 4.12:
!!!!!!

Week 5
Chapter 4, Problem 4.7:
JETSKI HIRE
Worksheet
as at 30 June 2016
Account title
Cash at Bank
Accounts
Receivable
GST Receivable
Prepaid Insurance
Jet skis
Accu Deprec skis
Office Equipment
Accu Dep office
eq
Accounts Payable

Unadjusted
trial balance
Debit
Credi
t
$19
15
4
12
267

Adjustments
Debit

690
200
400
500
300

6 930

Credi
t

(b) 11
000
$105
600
2 940
19 600
82 500

(c) 28
500

Adjusted
Trial Balance
Debit Credi
t
$19
690
15 200
4 400
1 500
267
300
6 930

(e) 560

(c) 1
320

Income
Statement
Debit Credi
t

Balance Sheet
Debit
19
15
4
1
267

$134
100
4 260
19 600
82 500

Credit

690
200
400
500
300
134 100
4260
19 600
82 500
2 210

Loan Payable
Unearned rent rnue
GST Payable
J. Jetson, Capital
J. Jetson, Drawings
Rental Revenue
Salaries Expense
Rent Expense
Repair/Man
Expense
Marine Sup
Expense
Telephone Expense
Repair/Man
Payable
Insurance Expense
Dep Expense jet
ski
Dep Expense
office eq
Salaries Payable
Telephone Payable
Interest Payable
Interest Expense

27 390
50 160
8 680
9 770
22 440
4 620
$449
080

2 770
6 600
109 380
119 690

2 210
6 600
109
380
(d) 3 780
(a) 1 870

$449
080

(g) 7
800

27 390
120 250

27 390
(e) 560

(f) 600

(b) 11
000
(c) 28
500
(c) 1 320

6 600
109 380

(a) 1
870

(d) 3
780
(f) 600
(g) 7
800

53
8
11
22
5

940
680
640
440
220

53 940
8680
11 640
22 440
5 220

120
250

1 870

1 870

11 000
28 500
1 320

11 000
28 500
1 320
3 780
600
7 800

7 800
$492
950

3 780
600
7 800
$150
540

$492
950

7 800
$120
250

372 700

$372
700

Chapter 5, DQ 4:
The unadjusted trial balance is the balance created after posting journal entries
to the journal. These balances have not been adjusted for any accruals or
deferrals. It usually only includes expense accounts. This records the entities day
to day activites. The adjusted trial balance has been created after entries have
been adjusted for accruals or deferrals. This trial balance also contains the
payable accounts and the accounts used to fix the adjustments. This is usually
done at the end of the accounting period. The post-closing trial balance is after
the temporary accounts (so only includes the permanent accounts) and also
includes the profit/loss summary account has been closed, and is ready for the
start of the new accounting period.

DQ 6:
a) Yes there would be an error, and the account would be overstated by 3 500.
b) Salaries Payable
(Dr) 3 500
Salaries Expense (Dr)
500
Cash at Bank
(Cr) 4 000
c)
Salaries Payable
(Dr) 3 500
Salaries Expense
(Cr) 3 500
(Reversing entry)
Salaries Expense
(Dr) 4 000
Cash at Bank
(Cr) 4 000
(Cash paid for salaries)

Exercise 5.2:
A.

Date
30 June

Particulars

BARTEL MUSIC CONSULTING

General Journal
Debit

Income Accounts

$ 55 850

Credit

Profit or Loss Summary

Close income accounts to profit
loss summary account

$ 55 850

Profit or Loss Summary

Expense Accounts
Close expense accounts to
profit/loss summary

39 470

Profit or Loss Summary

G. Bartel, Capital
Close profit or loss to capital

16 380

G. Bartel, Capital
G, Bartel, Drawings
Close drawings to capital

21 910

39 470

16 380

21 910

B.
BARTEL MUSIC CONSULTING
Statement of Changes in Equity
For month ending 30 June 2016
G. Bartel, Capital 1 July 2015
Add: profit for the year
Less: drawings for the year
21 910
G. Barttel, Capital 30 June 2016
6 540

Exercise 5.3:
Prepare a worksheet AGAIN, really?!

Problem 5.6:
Xx

Problem 5.9: Adjusting Entries

A. Wages earned but not paid total $2050.
1. Wages Expense
Dr
2065
Wages Payable
Cr
2065
Wages accrued

Depreciation on the office equipment is $13 020.

2. Depreciation Expense
Acc Dep Office Equip
Accumulated depreciation

Dr
Cr

13 020
13 020

Interest of $740 has accrued on a loan payable

3. Interest Expense

Dr

740

$ 12 070
16 380

Interest Payable
Accrued interest

Cr

740

Services performed for clients, but not yet recorded, amount to $6528.
4. Service Fees Receivable
Dr
Service Revenue Cr
Fees owed and not yet received

6528
6528

On 15 September, the company paid $2880 for a 6-month advertising

campaign beginning on that date. This transaction was recorded by
debiting Prepaid Advertising. At the end of the year, advertising costing
$2240 had been consumed
5. Advertising Expense
Dr
Prepaid Advertising Cr
Advertising consumed end of year

2240
2240

The unearned revenue account has a balance of $1605, recorded when

cash was received on 1 November. It was expected the $1605 would be
earned equally over November, December and January.
6. Unearned Revenue
Dr
1070
Service Fees Revenue
Cr
1070
Service fees earned for two months.(1,605 *2/3)

The company decided to declare a dividend of $12 000 to its shareholders

on 31 December.
7. Retained Earnings
Dividend Payable
Dividend declared

Dr
Cr

12 000
12 000

B. Reversal entries are only needed for accruals. Therefore, only entries 1, 3 and
4 need entries:
1. Wages Payable
Dr
2050
Wages Expense
Cr
Reversing entry on wages accrued
3. Interest Payable
Dr
740
Interest Expense Cr
Reversing entry of interest accrued

2050

740

4. Service Revenue
Dr
6528
Service Fees Receivable Cr
6528
Reversing entry of fees owed, not yet received

Week 6
Chapter 7, DQ 6:

This error would be discovered when finding the totals of the subsidiary account
to the control account, before being posted to the general ledger. When the
accountant balances the subsidsary ledger up, they will find that an error has
been made. The error will need to be posted as an adjusting and correcting
entry, that will appear on the general ledger only.

Exercise 7.2
The control account does not balance with the subsidiary ledger account because
the incorrect numbers were totalled: The entry on the 5/6 should be 360, not 630
which was entered incorrectly.
Amended Accounts Receivable Control Account
Dat Explanation
Post
Debit
Credit
Balance
e
Ref
1/6
Balances
4 000
5/6
Sales return
GJ8
360
3640
30/
Sales
S9
5725
9365
6
Cash Receipts
CR6
3720
5645
30/
6
*the post ref column tells us which special journal account the information is
coming from (for example SJ9 means Sales Journal, page 9).
*the balance column is just a running total of the account (eg. We got 3640, but
subtracting 360 (of credit sales return) from the initial balance of 4000.

Exercise 7.12
Date
2/4
5/4
21/4

Invoice
#
567
342
1435

Account

Purchases Journal
Terms

Bryden Ltd
H. Rider
L. Lambert

2/10, n/30
2/10, n/30
2/10, n/30

Post
Ref

Purchases
560
580
675
.
1 815
(500 / 201)

* Purchase Journal is posted to the ACCOUNTS PAYABLE SUB LEDGER

as a credit
Date
12/4
15/4
25/4
29/4

Invoice
#
154
155
156
157

Account
G. Pier
Sonic Ltd
Cavallaro Ltd
L. Burton

Sales Journal
Terms

2/10, n/30

Post
Ref

Purchases
1 325
1 120
760
465 .
$3 670
(400 / 104)

* Sales Journal is posted to the ACCOUNTS RECEIVABLE SUB LEDGER as

a debit

Date
12/4

Post
SJ

Date
15/4

Post
SJ

Date
25/4

Post
SJ

Date
29/4

Post
SJ

Date
2/4
Date
5/4
Date
21/4

Accounts Receivable
Subsidiary Ledger
G. Pier
Ref Debit
Credit
1 325
Sonic Ltd
Ref Debit
Credit
1 120
Cavalllaro Ltd
Ref Debit
Credit
760
L. Burton
Ref Debit
Credit
465

Accounts Payable
Subsidiary Ledger
Bryden Ltd
Post Ref Debit
Credit
PJ
560
H. Rider
Post Ref Debit
Credit
PJ
580
L Lambert
Post Ref Debit
Credit
PJ
675

Balance
1 325
Balance
1 120
Balance
760
Balance
465

Balance
560
Balance
580
Balance
675

GENERAL LEDGER

Date
30/4

Accounts Receivable Control

Post Ref Debit
Credit
SJ
3 670

Date
30/4

Accounts Payable Control

Post Ref Debit
Credit
PJ
1 815

Date
30/4

Post Ref
SJ

Date
30/4

Post Ref
PJ

Problem 7.12

Sales
Debit

Purchases
Debit
1 815

400
Credit
3 670
300
Credit

104
Balance
3 670
201
Balance
1 815

Balance
3 670

Balance
1 815

ughh

Decision Analysis
A. Yes, a Sales Journal would be useful for this company, as they are making a lot
of sales deliveries to give customers in the surrounding districts fuel, with a
range of different customers. A Sales Journal will be helpful, as it will allow the
General Journal to be less time consuming, and one person can work on it, while
another accountant employed can work on a different special journal. The Sales
journal could be specific to the type of product being used, such as analysis of
sales through the different product lines. Using a computerised account could
help speed up the automatic mailing of invoices to their customers.
B. Purchases CAN be recorded in the general journal, if they are things that occur
infrequently. If the company is regularly making new purchases (whether for
stocking inventory, office supplies, equipment, etc) then a Purchases Journal
would be important to help consolidate the Accounts Payable accounts in the
general ledger. A multipurpose journal could help with recording different types
of purchases on the one journal.
C. A Cash Receipts journal would be a good idea for this company, as they are
preparing a lot of sales dockets after a sale. These could be easily consolidated
into a Cash Receipts journal so It is more efficient and timely. Also, customers are
also allowed a discount, and this journal would allow the company to create a
Discount Allowed account to help track discounts. The other accounts that would
be used include Accounts Receivable, and Cash at Bank.
D. Yes, if the company is making purchases using cash (such as the cash
purchase of an inventory), it would be a good idea to set up this special journal.
However, if they are not making many purchases and wages are paid twice
weekly, it may not be necessary.

Week 7
Chapter 6, DQ 3:
This

DQ 8:
This

Exercise 6.8:
This

Exercise 6.15:
This

Problem 6.4 (B, C, D:

This

Problem 6.5 (B, C, D):

This