题目内容

January 26. Wizsolution received $2,000 from clients in payment of their accounts.The correct journal entry is:

A. Dr. Accounts receivable 2,000 Cr. Cash 2,000
B. Dr. Cash 2,000 Cr. Accounts receivable 2,000
C. Dr. Cash 2,000 Cr. Accounts payable 2,000

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January 22. Anna Jameson withdrew $1,000 cash from Wizsolution for personal use.The correct journal entry is:

A. Dr. Utilities expense 1,000 Cr. Anna Jameson, Drawing 1,000
B. Dr. Anna Jameson, Drawing 1,000 Cr. Cash 1,000
C. Dr. Cash 1,000 Cr. Anna Jameson, Drawing 1,000

January 20. Wizsolution completed a financial plan for a client and billed that client $1,600 for the service.The correct journal entry is:

A. Dr. Cash 1,600 Cr. Fees earned 1,600
B. Dr. Cash 1,600 Cr. Sales 1,600
C. Dr. Accounts receivable 1,600 Cr. Fees earned 1,600

January 19. Wizsolution paid $20,000 for the purchase of land as a future building site.The correct journal entry is:

A. Dr. Land 20,000 Cr. Cash 20,000
B. Dr. Land 20,000 Cr. Accounts payable 20,000
C. Dr. Land 20,000 Cr. Accounts receivable 20,000

January 15. Wizsolution received cash from clients for services provided, $3,928.The correct journal entry is:

A. Dr. Cash 3,928 Cr. Fees earned 3,928
B. Dr. Accounts receivable 3,928 Cr. Fees earned 3,928
C. Dr. Cash 3,928 Cr. Sales 3,928

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