题目内容

On July 29, BDA company received payment from Surin company for purchase of July 20, less discount.The correct journal entries are:

A. For BDA company:Dr. Cash 2,452 Sales 48 Cr. Accounts receivable 2,500For Surin company:Dr. Accounts payable 2,500 Cr. Cash 2,452 Merchandise inventory 48
B. For BDA company:Dr. Cash 2,452 Sales discounts 48 Cr. Accounts receivable 2,500For Surin company:Dr. Accounts payable 2,500 Cr. Cash 2,452 Merchandise inventory 48
C. For BDA companyDr. Cash 2,500 Cr. Accounts receivable 2,500For Surin company:Dr. Accounts payable 2,500 Cr. Cash 2,500

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Transaction j. Paid salaries to an assistant, $2,200.The correct journal entry is:

A. Dr. Salaries expense 2,200 Cr. Accounts payable 2,200
B. Dr. Miscellaneous expense 2,200 Cr. Cash 2,200
C. Dr. Salaries expense 2,200 Cr. Cash 2,200

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Transaction i. Recorded fees earned on services delivered, to be received in August, $17,300.The correct journal entry is:

A. Dr. Cash 17,300 Cr. Fees earned 17,300
B. Dr. Accounts receivable 17,300 Cr. Fees earned 17,300
C. Dr. Accounts receivable 17,300 Cr. Sales 17,300

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Transaction h. Paid cash to creditors on account, $3,500.THe correct journal entry is:

A. Dr. Accounts payable 3,500 Cr. Cash 3,500
B. Dr. Cash 3,500 Cr. Accounts receivable 3,500
C. Dr. Utilities expense 3,500 Cr. Accounts payable 3,500

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Transaction g. Paid cash for miscellaneous expense, $300.The correct journal entry is:

A. Dr. Miscellaneous expense 300 Cr. Accounts payable 300
B. Dr. Miscellaneous expense 300 Cr. Cash 300
C. Dr. Utilities expense 300 Cr. Cash 300

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