题目内容

Transaction e. Received cash from client for services delivered, $11,150.The correct journal entry is:

A. Dr. Cash 11,150 Cr. Sales 11,150
B. Dr. Cash 11,150 Cr. Accounts receivable 11,150
C. Dr. Cash 11,150 Cr. Fees earned 11,150

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Transaction d. Paid cash for supplies, $1,600.The correct journal entry is:

A. Dr. Supplies expense 1,600 Cr. Cash 1,600
B. Dr. Supplies 1,600 Cr. Cash 1,600
C. Dr. Supplies expense 1,600 Cr. Supplies 1,600

Transaction c. Purchased office equipment on account, $9,000.The correct journal entry is:

A. Dr. Equipment 9,000 Cr. Notes payable 9,000
B. Dr. Equipment 9,000 Cr. Cash 9,000
C. Dr. Equipment 9,000 Cr. Accounts payable 9,000

Transaction b. Paid July rent for office and workroom, $2,750.The correct journal entry is:

A. Dr. Prepaid rent 2,750 Cr. Cash 2,750
B. Dr. Prepaid rent 2,750 Cr. Accounts payable 2,750
C. Dr. Rent expense 2,750 Cr. Cash 2,750

Lynn Cantwell, an architect, opened an office on July 1, 2020. During the month, she completed the following transactions connected with her professional practice. Select the correct journal entry for question 3 to question 12 (以上题干适用于第3题至第12题,请为第3题至第12题中的每一笔业务,选择正确的分录).Transaction a. Lynn Cantwell deposited $25,000 in the bank account to run the business.The correct journal entry is:

A. Dr. Cash 25,000 Cr. Lynn Cantwell, Capital 25,000
B. Dr. Asset 25,000 Cr. Lynn Cantwell, Capital 25,000
C. Dr. Cash 25,000 Cr. Lynn Cantwell, Drawing 25,000

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