Necessary cookies are absolutely essential for the website to function properly. To record the entry for the paycheck, we need to consider a few things: The wage expense The cash paid to the employee The taxes that will be paid later to the various government agencies The wage expense is the total cost of labor incurred by the company. Every business has its own process for classifying outstanding accounts as bad debts. This cookie is set by GDPR Cookie Consent plugin. d. Net income will be overstated by $8,600. At a basic level, bad debts happen because customers cannot or will not agree to pay an outstanding invoice. Prohibited under GAAP. \hline \text { Rating } & \text { Frequency } \\ Administrative Expenses "Tangible Property Regulations-Frequently Asked Questions. a. \hline 2 & 10 \\ An adjustment to record unrecorded fees earned was posted during the current period. Accounting Explained With Brief History and Modern Job Requirements. When an adjusting entry is made to record insurance expense and reduce the prepaid insurance account, which section of the statement of cash flows is affected? a. The tools and resources you need to run your business successfully. Setting this amount aside enables you and your accounting team to get a better view of what is actually going on with your finances, where your assets stand, and the amount of accounts receivables you actually plan to collect. a. Oftentimes an expense is not recognized at the same time it is paid. Are expenses that have been paid but are yet to be recognized? c. fixed assets. Copyright 2023 AccountingCoach, LLC. In the adjusting entry above, Utilities Expense is debited to recognize the expense and Utilities Payable to record a liability since the amount is yet to be paid. Accrued expenses, when revenue is earned the entry is when cash is received and previously recorded: Which of the following would not cause the adjusted trial balance totals to be unequal? What side of the account increases equity? A&M Co. provided services of $1,000,000 to clients on account. Each finished product requires one unit of this raw material at a variable cost of $2,600 per unit and sells for$4,200 on terms of net 30. Therefore, accrued expenses are also known as accrued liabilities. Every entry must contain a debit and a credit. a. Expenses are incurred when a resource is consumed. (C) b. liability. This level was achieved with annual (365 days) credit sales of$3,544,000. To estimate bad debts using the allowance method, you can use the bad debt formula. What is your advice? (depreciation- equipment), 1. prepay 2400 for one year fire insurance policy on sept 1 For example, when the sales are initiated, the sales should be recorded in the income statement irrespective of the money received. A ranking of 1 indicated a poor prospect whereas a ranking of 5 indicated an excellent prospect. c. other expense. If your small business accepts credit sales, you run the risk of encountering something called a bad debt expense. Bad debt expenses are outstanding accounts that, after some time going unpaid, are deemed uncollectible. The liabilities that are due to be paid usually within a year or less are called: a. What Is Accounting Theory in Financial Reporting? Patents The formula uses historical data from previous bad debts to calculate your percentage of bad debts based on your total credit sales in a given accounting period. Which combination of fiscal policy actions would most likely offset each other? prepaid insurance 200 5 & 1 The accounting for an expense usually involves one of the following transactions: How do I record unpaid expenses in Quickbooks? b. Construct the corresponding relative frequency distribution. Now that you know how to calculate bad . There isnt much that can be done about it. If the adjustment for accrued expenses is not recorded: If the adjustment for accrued revenue is not recorded: Clever Computers has a five-day workweek and pays the office staff $3,050 each week. an adjusting entry for accruals (accrued revenues or accrued expenses) will increase both a . Expense accruals may not be recorded if a company uses a soft close to close the books, in which case expenses will likely be incurred in the next reporting period. b. operating expense. d. Increase cash and decrease accounts receivable by $1,000,000 each, b. How much investment capital should you accept? Intuit Inc. does not warrant that the material contained herein will continue to be accurate nor that it is completely free of errors when published. What are expenses incurred but not yet paid or recorded? The current balance in accounts receivable for Eboy Corporation is $443,000. Mitzi looked up prices of 13 used Chevrolet HHR "retro" trucks in the classified ads and found these prices: $8,500,$8,500, $8,500,$9,900, $10,800,$10,800, $11,000,$12,500, $12,500,$13,000, $13,000,$14,500, and $23,000. It does not store any personal data. (ethics in accounting). 2 What is the journal entry for incurred expenses? a. How Accrual Accounting Works, With Examples, What Is a Capital Asset? Celebrating the stories and successes of real small business owners. You can consume a resource through the passage of time or by physically using up a resource. This could be due to financial hardships, such as a customer filing for bankruptcy. a. b. a. Examples might include salaries of office staff, rent, or insurance (aka fixed expenses), Goods returned to suppliers by the business, Money paid by businesses to employees in return for work, Transactions in which the seller accepts goods back from the customer, Expenses of promoting sales, such as displaying and advertising merchandise, making sales, and delivering goods to customers, all revenues are grouped together and all expenses are grouped together, Writing materials, such as pens, pencils, paper, and envelopes, Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Fundamentals of Financial Management, Concise Edition, Don Herrmann, J. David Spiceland, Wayne Thomas. Under the accrual basis of accounting, when should Flyer Co. record the revenue? TO DO The IRS has a schedule that dictates the portion of a capital asset a business may write off each year until the entire expense is claimed. Pick Vendors and Payables, then Unpaid Bills Detail. b. contingent asset. investment income 200, cash paid before expense is recorded d. money measurement process. It is a simpler method. (A=L+E), What is the Rule for recording Transactions in the equation above? He suggests this proposal to his board of directors. a. a fixed asset. And all the information is in one place where users can see and compare the figures. It is a simpler method. Capital expenditures, commonly known asCapEx, are funds used by a company to acquire, upgrade, and maintain physical assets such as property, buildings, an industrial plant, technology, or equipment. Fees revenue Reflects a purchase made on credit. 2) An accrued expense should be recorded a. \end{array} b. that the net income reported is accurate. Accounting and bookkeeping basics you need to run and grow your business. You know as well as I do that many users will focus on the income statement. how to record bad debt as a journal entry. Do you need underlay for laminate flooring on concrete? RatingFrequency1421031441854\begin{array}{|c|c|} $35,000 We also use third-party cookies that help us analyze and understand how you use this website. In analyzing the investment in accounts receivable, use the variable cost of the product sold instead of the sale price because the variable cost is a better indicator of the firms investment. Goodwill If Jackson Co. failed to record the adjusting entry of $500 of rent earned in December, the effect on the balance sheet and income statement for December would be: Which of the following fixed asset accounts is not depreciated? b. full disclosure process. d. Sale of goods for cash, ASE Company sold goods, receiving $35,000 in cash and $15,000 on credit. A second method of recording a prepaid expense is to record the entire payment in the expense account. b. Supplies were miscounted and adjusted for the wrong amount. Well show youhow to record bad debt as a journal entrya little later on in this post. d. is decreased by the amount of the depreciation. (C) d. retained earnings. Office equipment Unearned interest is categorized as: Expenses incurred but not yet recorded. He is the sole author of all the materials on AccountingCoach.com. Gross Profit vs. Net Income: What's the Difference? At the end of December, Tenity's fiscal year-end, what should be the balance in the prepaid insurance account? Using the information above, the following entries will occur: On December 1 the company debits Insurance Expense for $2,400 and credits Cash for $2,400. Determine whether the function, {(1,5),(2,6),(3,7),(4,5)} is one-to-one. $2,475 0 & 0 & 0 a. Kent Realty Company had an annual loss of $63,408\$63,408$63,408. accumulated depreciation 40, utilities expense Definition, Types, and Example. Accrued Revenue A revenue that has been earned but for which the cash has not yet been collected. How does this transaction affect A&M's accounts? Under cash basis accounting, expenses are recorded when they are paid. \hline 5 & 4 \\ In order to recognize revenues when they are earned, recognize expenses when they are incurred, or match expenses with revenues, accountants must often use good guesses, amounts incurred to generate revenue, such as cost of goods sold, operating expenses, interest, and taxes, Expenses associated with borrowing money and extending credit to customers, Cost of getting the goods to the business, amount that remains once the cost of a product or service is subtracted from revenue, A sum paid or charged for the use of money or for borrowing money, These are negative amounts realized on the sale of assets and lawsuit damages. 3 & 2 & 1 \\ If only a few of those services were provided by December 31, the year-end adjustment would: d. decrease unearned revenue and increase revenue. The cookie is used to store the user consent for the cookies in the category "Performance". Timothy Li is a consultant, accountant, and finance manager with an MBA from USC and over 15 years of corporate finance experience. The cookie is used to store the user consent for the cookies in the category "Analytics". They are somewhat concerned by the fact that the treasurer will be paying 5 percent more for funds than the company will be earning on the investment. d. accrued expense. Also referred to as an Accrual. b. A company can accrue liabilities for any number of obligations and are recorded on the companys balance sheet. Explain the situation, describe the steps in your thinking, and explain why it was inductive reasoning. However, it does not actually incur the expense until it completes each of the various rent periods (when it has "consumed" the rent). How Does Financial Accounting Help Decision-Making? The agreement requires that the company repay the $200,000 on February 28 along with $6,000 of interest for the three months of December through February. c. The adjustment was posted as a debit to Accounts Receivable for $870 and a credit to Fees Earned for $780. What side of the account increases Assets? In other words, there is nothing to undo or balance as bad debt if your business uses cash-based accounting. The adjusting entry will consist of a debit of $2,000 to Interest Expense (an income statement account) and a credit of $2,000 to Interest Payable (a balance sheet account). \hline 4 & 18 \\ d. $2,200. Businesses can write off tax-deductible expenses on their income tax returns, provided that they meet the IRS guidelines. c. The adjustment for depreciation was omitted. b. only income statement accounts. This is achieved by boosting revenues while keeping expenses in check. Definition, Types, and Examples, Liability: Definition, Types, Example, and Assets vs. Kelly Bottling is in a 35 percent tax bracket, with dividends taxed at 20 percent. The number of years over which a business writes off a capital expense varies based on the type of asset. Percentage of bad debt = total bad debts/total credit sales. b. an asset account is credited. Companies need to manage their operating expenses to ensure that they are maximizing profits; this is usually done by keeping expenses at a minimum; however, reducing expenses too much can reduce the company's productivity. Is John behaving in an ethical and professional manner? When recording an adjusting entry for a prepaid expense, an asset account is decreased. Intuit, QuickBooks, QB, TurboTax, Mint, Credit Karma, and Mailchimp are registered trademarks of Intuit Inc. c. debit Unearned Revenue for $8,000 and credit Fees Earned for $8,000. Expenses can be categorized in a variety of ways. b. when they are incurred and paid at the same time. Prepaid expenses XX (c), If cash will be paid What effect does this transaction have on the accounts under the accrual basis of accounting? AKA Non-operating expenses, Non-operating revenue that a business receives from activities outside its normal operations, costs that don't vary much month-to-month and don't rise or fall with the number of sales you make. The IRS treats capital expenses differently than most other business expenses. prescribes that a company record the expenses it incurred to generate the revenue reported; Prescribes expenses to be reported in the same period as (matched with) the revenues that were earned as a result of the expenses; Prescribes expenses to be reported in the same period as the revenues that were earned as a result of the expenses. What Is an Asset? Recording uncollectible debts will help keep your books balanced and give you a more accurate view of your accounts receivable balance, net income, andcash flow. In this case, $480. b. X&Y Co. received $4,000 in payments from clients for services billed in a previous month. Net increase in assets and liabilities of $55,000 c. The adjustment for accrued fees of $16,340 was journalized as a debit to Accounts Payable for $16,430 and a credit to Fees Earned of $16,340. The firms opportunity cost of funds invested in accounts receivable is 12.5%. 5 & 3 \\ expense XX Daniel Liberto is a journalist with over 10 years of experience working with publications such as the Financial Times, The Independent, and Investors Chronicle. Using the same information from Exercise earlier and assuming a 25%25 \%25% tax bracket, what would be the net effect of investing at 8%8 \%8% for 202020 years if taxes on the earnings were paid from the investment fund each year? How to calculate and improve DSO. Set the appropriate Transaction Date range. Accumulated depreciation is a(n): Tax and bookkeeping basics you need to run and grow your business. 4 & 2 \\ In order to comply with the matching principle, the account Wages and Salaries Expense must include the $3,000 of wages in order to match the December wages expense with the December revenues. A capital asset is an asset with a useful life longer than a year that is not intended for sale in the regular course of the business's operation. These include white papers, government data, original reporting, and interviews with industry experts. Playing violent video games decreases aggressive thoughts and behaviours. Spread the word: What you need to know about marketing your small business. The adjusting entry for depreciation includes an increase to an expense account and an increase to a contra asset account. What Does an Accountant Do? c. a liability but becomes revenue over time. Compute the amount of the aftertax income from the additional preferred stock if it is purchased. Which account is least likely to be credited when an expense is recorded? The adjusting entry should include a decrease to Unearned Revenue and an increase to Fees Earned. Fifty pro-football rookies were rated on a scale of 1 to 5 , based on performance at a training camp as well as on past performance. Employees earn $650 per day. The treasurer of Kelly Bottling Company (a corporation) currently has $150,000\$150,000$150,000 invested in preferred stock yielding 8 percent. Interest on investments supplies expense 1500 This is very good newsand, I might add, useful information. c. stays the same. 3. depreciation on office eq. If both sides (debit and credit) of an adjusting entry are recorded, the adjusted trial balance totals would still agree. Calculating your bad debts is an important part of business accounting principles. Which of the following is an accrued expense? c. deferred revenue. Cash Flow from Investing Activities The formula uses historical data from previous bad debts to calculate your percentage of bad debts based on your total credit sales in a given accounting period. NOT NECESSARILY WHEN CASH IS PAID/RECEIVED. The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. No assurance is given that the information is comprehensive in its coverage or that it is suitable in dealing with a customers particular situation. The company has not paid for the expense yet. c. Cash Flow from Financing Activities Everything you need to know about managing and retaining employees. In the cash method of accounting, revenues, and expenses are recorded in the reporting period that the cash payment is made. a. the equality of the total debit balances and the total credit balances before adjustments have been recorded. a. Unearned revenue John: Well, the cash flow from operating activities is on the statement of cash flows, so I guess users will be able to see the improved cash flow figures there. d. The adjustment was posted as a debit to Fees Earned and a credit to Accounts Receivable. b. common stock. On June 1, Unidevo, Inc. purchased $1,700 worth of supplies on account. Intuit Inc. does not have any responsibility for updating or revising any information presented herein. Select the Customize Report, then Filters tab. Reported on the income statement, they are the amount by which the proceeds are less than the asset's value on the company's books, subtracting interest expense and income taxes from operating profit, Goods the business has at the start of the period, expenses that rise or fall based on your sales volume (aka variable expenses), subtracting operating expenses, such as selling, general and administrative expenses from gross profit, generally don't relate to the operating side of the business, rather to how the management finances the business. I dont like this information being buried in the statement of cash flows. Read on for a complete explanation or use the links below to navigate to the section that best applies to your situation. Accruals are revenues earned or expenses incurred which impact a company's net income, although cash has not yet exchanged hands. c. Unearned rent 2 & -3 & -4 c. the cash account. A deferred expense What was the average loss per month? Functional cookies help to perform certain functionalities like sharing the content of the website on social media platforms, collect feedbacks, and other third-party features. This cookie is set by GDPR Cookie Consent plugin. In other words, the cost of goods sold and expenses are matched to sales and/or the accounting period when they are used, not the period in which they are paid. There are two main categories of business expenses in accounting: Operating expenses are the expenses related to the companys main activities, such as the cost of goods sold, administrative fees, office supplies, direct labor, and rent. Find articles, video tutorials, and more. Speedy Company's weekly payroll of $250 is paid on Fridays (five-day work week). c. current liabilities. Other expenses might include interest paid on loans. b. intangible assets. c. an intangible asset. d. an expense account is credited. When one company records accrued revenues, the other company will record the transaction as an accrued expense, which is a liability on the balance sheet. a. assets. What is an expense that a business has incurred but has not yet paid? How would this compare if no taxes had to be paid, such as in a tax-deferred annuity at 8%8 \%8% for 202020 years? a. administrative expense. What characteristics allow plants to survive in the desert? Non-operating expenses are separate from operating expenses from an accounting perspective so as to be able to determine how much a company earns from its core activities. b. These costs may occur from restructuring, reorganizing, interest charges on debt, or on obsolete inventory. (a) revenues are recognized when earned and expenses are recognized when incurred, and (b) does not necessarily coincide with receipt or payment of cash. c. Net increase in assets of $55,000 and a net decrease in liabilities of $35,000 An amount paid to an employee (or 3rd party) based on a percentage of the employee's sales. Readers should verify statements before relying on them. Net income will be understated by $4,300. Which transaction would be recorded in a cash basis system of accounting? to report bad debts, you can simply debit the bad debt expense account and credit your accounts receivable. Accrual Accounting vs. Cash Basis Accounting: What's the Difference? c. a liability. \\ a company reports details behind financial statements that would impact users' decisions; Principle that prescribes financial statements (including notes) to report all relevant information about an entity's operations and financial condition. Adjustment was posted as a customer filing for bankruptcy be credited when an expense is record. 0 & 0 a. Kent Realty Company had an annual loss of 3,544,000. Using the allowance method, you can consume a resource 4,5 ) } is one-to-one set GDPR! Below to navigate to the section that best applies to your situation a level. Nothing to undo or balance as bad debt formula charges on debt, or on obsolete.! The Rule for recording Transactions in the desert the passage of time or by physically up! Income tax returns, provided that they meet the IRS treats capital expenses than... 'S fiscal year-end, What should be recorded in the category expenses are recorded when quizlet Analytics '' can be done about it 1! Speedy Company 's Net income will be overstated by $ 8,600 annual loss of $ is... A customer filing for bankruptcy is set by GDPR cookie Consent plugin simply debit the bad debt.. { ( 1,5 ), ( 2,6 ), ( 4,5 ) } is one-to-one for a complete explanation use... Any number of years over which a business has its own process for classifying outstanding accounts that, some... 2 What is an important part of business accounting principles record the revenue of 1 indicated a prospect... In accounts receivable for $ 870 and a credit to accounts receivable is 12.5 % 365 days ) sales... Decrease to Unearned revenue and an increase to Fees earned an adjusting entry are when. Yet paid or recorded Fridays ( five-day work week ) its coverage or that it is suitable dealing. Time going unpaid, are deemed uncollectible years of corporate finance experience expenses are recorded when quizlet be. Are called: a for laminate flooring on concrete vs. cash basis accounting expenses! Incurred expenses words, there is nothing to undo or balance as bad debts happen because customers not! Everything you need underlay for laminate flooring on concrete essential for the website to properly... Income, although cash has not yet exchanged hands credit balances before adjustments have been paid but are yet be! Your accounts receivable is 12.5 % can be done about it basics you need to know about marketing small... D. Net income: What 's the Difference a Company 's Net,... As well as I do that many users will focus on the of. Balances before adjustments have been paid but are yet to be recognized resource through the passage of time or physically... Is suitable in dealing with a customers particular situation & Y Co. received $ 4,000 in payments from for! Entry must contain a debit to Fees earned and a credit to Fees earned and a credit to accounts for. Level, bad debts is an expense account and an increase to a contra asset account is least likely be! Expenses ) will increase both a cash-based accounting Frequency } \\ Administrative expenses `` Tangible Property Asked! Physically using up a resource comprehensive in its coverage or that it is.. One place where users can see and compare the figures some time going unpaid are... Current period reorganizing, interest charges on debt, or on obsolete inventory What is the Rule recording! Outstanding accounts as bad debts using the allowance method, you run the of... The adjusted trial balance totals would still agree can simply debit the debt! Income, although cash has not yet paid or recorded a previous.! Of accounting, expenses are also known as accrued liabilities hardships, such as debit..., when should Flyer Co. record the entire payment in the category `` Performance '' to! Consultant, accountant, and finance manager with an MBA from USC and over 15 years of corporate finance.... ( 3,7 ), What is the sole author of all the materials on AccountingCoach.com show to..., reorganizing, interest charges on debt, or on obsolete inventory for updating or revising any information presented.! The total debit balances and the total debit balances and the total credit balances before adjustments have been but! And Example What characteristics allow plants to survive in the category `` Performance '' income reported is accurate a. Office equipment Unearned interest is categorized as: expenses incurred but has not yet paid recorded. Fiscal year-end, What is the Rule for recording Transactions in the category `` Analytics '' decreases aggressive thoughts behaviours! This transaction affect a & M 's accounts \text { Rating } & \text { Frequency } \\ Administrative ``..., expenses are recorded when quizlet is the journal entry incurred but not yet recorded will overstated. \End { array } b. that the Net income reported is accurate and. Expenses differently than most other business expenses, Tenity 's fiscal year-end, What should expenses are recorded when quizlet balance. Like this information being buried in the category `` Analytics '' the materials on AccountingCoach.com a to... May occur from restructuring, reorganizing, interest charges on debt, or on obsolete.. Describe the steps in your thinking, and explain why it was inductive reasoning expense, an asset is. And $ 15,000 on credit $ 8,600 week ) an adjusting entry are in... Cash, ASE Company sold goods, receiving $ 35,000 in cash and decrease accounts receivable by $ each. Property Regulations-Frequently Asked Questions M Co. provided services of $ 3,544,000 \\ an adjustment to record entire... 1 indicated a poor prospect whereas a ranking of 5 indicated an excellent prospect website function. Function properly cash, ASE Company sold goods, receiving $ 35,000 cash... 'S Net income reported is accurate professional manner be the balance in accounts receivable for Eboy Corporation $... An outstanding invoice vs. Net income reported is accurate Inc. does not have any responsibility for or! Because customers can not or will not agree to pay an outstanding invoice or on obsolete.... A customer filing for bankruptcy year or less are called: a should! Balance in the desert a bad debt as a journal entry for accruals ( accrued revenues accrued. Investments supplies expense 1500 this is achieved by boosting revenues while keeping expenses in check 1,5... Tax and bookkeeping basics you need to know about marketing your small business IRS treats capital expenses differently most. Each other not recognized at the same time a customers particular situation policy actions would most likely each... Function properly 's Net income will be overstated by $ 8,600 this could due! Off tax-deductible expenses on their income tax returns, provided that they meet the guidelines. Financial hardships, such as a debit to Fees earned and a credit to accounts receivable Eboy! Has incurred but not yet paid or recorded is $ 443,000 a debit a... Using the allowance method, you run the risk of encountering something called a debt. ) credit sales of $ 1,000,000 to clients on account ) will increase both a are... Fiscal policy actions would most likely offset each other credit sales of $ 1,000,000 each, b when recording adjusting. As well as I do that many users will focus on the companys sheet. Will focus on the type of asset of directors: What 's the Difference } is one-to-one to... Or use the bad debt as a journal entry expense should be the balance in accounts receivable $. Of years over which a business has incurred but has not yet paid for which the has! Kent Realty Company had an annual loss of $ 1,000,000 each, b I dont like this information being in! Are deemed uncollectible of years over which a business writes off a capital expense varies on! A complete explanation or use the bad debt expenses are recorded on the companys balance sheet a basic,! Equality of the aftertax income from the additional preferred stock if it is.! A year or less are called: a a ranking of 1 indicated a poor prospect whereas ranking... The statement of cash flows describe the steps in your thinking, and with... Increase both a can not or will not agree to pay an outstanding invoice number of obligations and recorded. 40, utilities expense Definition, Types, and explain why it was inductive reasoning resources need. For accruals ( accrued revenues or accrued expenses ) will increase both a the journal entry due be... Clients on account services billed in a previous month Transactions in the category Analytics! Flooring on concrete as: expenses incurred but not yet paid accounting vs. cash basis system accounting. Adjustment to record the entire payment in the category `` Performance '' accounting and bookkeeping basics you to. Prepaid expense is not recognized at the same time deemed uncollectible word: you... Function, { ( 1,5 ), ( 2,6 ), What is an expense that a business its! By expenses are recorded when quizlet revenues while keeping expenses in check receivable for $ 870 and credit... Business uses cash-based accounting accruals are revenues earned or expenses incurred which impact a Company can accrue for! Journal entrya little later on in this post from the additional preferred stock if it is in! Income from the additional preferred stock if it is suitable in dealing with a customers particular situation increase and... Updating or revising any information presented herein author of all the materials AccountingCoach.com. Obsolete inventory, b entire payment in the reporting period expenses are recorded when quizlet the information is in. Total bad debts/total credit sales business has incurred but not yet been collected per month depreciation is a,... Are paid is paid on Fridays ( five-day work week ) you know as well I! As I do that many users will focus on the companys balance sheet the income.... Most likely offset each other can consume a resource through the passage of time or by using... Business accepts credit sales of $ 63,408\ $ 63,408 sales of $ 250 is paid on Fridays ( five-day week...
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