题目内容

On August 4, it purchased $1,200 of equipment on credit for the shop (using a long-term notes payable).The correct journal entry is:

A. Dr. Equipment 1,200 Cr. Accounts payable 1,200
B. Dr. Equipment 1,200 Cr. Cash 1,200
C. Dr. Equipment 1,200 Cr. Notes payable 1,200

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Jasmine Worthy started a hair-cutting services business, called Expressions. The following transactions occurred during its first month of business. Select the correct journal entry to record the following transactions for question 12 to question 21（以上题干适用于第12题至第21题，请为第12题至第21题中的每一笔业务，选择正确的分录）.On August 1, Worthy invested $3,000 cash and $15,000 of equipment in Expressions.The correct journal entry is:

A. Dr. Cash 3,000 Equipment 15,000 Cr. Jasmine Worthy, Capital 18,000
B. Dr. Cash 3,000 Equipment 15,000 Cr. Jasmine Worthy, Drawing 18,000
C. Dr. Investment 18,000 Cr. Jasmine Worthy, Capital 18,000

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The following transactions were completed by Montrose Company during May of the current year. Montrose Company uses a perpetual inventory system. Select the correct journal entries to record the following transactions of Montrose Company for question 1 to question 10（以上题干适用于第1题至第10题，请为第1题至第10题中的每一笔业务，选择正确的分录）.May 3. Purchased merchandise on account from Floyd Co., $4,000, terms FOB shipping point, 2/10, n/30. Floyd Co. prepaid freight of $120 and added the amount to the invoice.The correct journal entry is:

A. Dr. Merchandise inventory 4,120 Cr. Accounts payable 4,120
B. Dr. Merchandise inventory 4,000 Cr. Accounts payable 4,000
C. Dr. Merchandise inventory 4,120 Cr. Cash 4,120

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Transaction e. Depreciation of office equipment for July, 2020 is $3,500.The correct adjusting entry is:

A. Dr. Depreciation expense 3,500 Cr. Office equipment 3,500
B. Dr. Accumulated depreciaiton 3,500 Cr. Office equipment 3,500
C. Dr. Depreciation expense 3,500 Cr. Accumulated depreciation 3,500

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Transaction c. Wages accrued but not paid on July 31, 2020 are $1,850.The correct adjusting entry is:

A. Dr. Wages expense 1,850 Cr. Accounts payable 1,850
B. Dr. Wages expense 1,850 Cr. Wages payable 1,850
C. Dr. Wages expense 1,850 Cr. Cash 1,850

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On August 4, it purchased $1,200 of equipment on credit for the shop (using a long-term notes payable).The correct journal entry is:

A. Dr. Equipment 1,200 Cr. Accounts payable 1,200 B. Dr. Equipment 1,200 Cr. Cash 1,200 C. Dr. Equipment 1,200 Cr. Notes payable 1,200

Transaction e. Depreciation of office equipment for July, 2020 is $3,500.The correct adjusting entry is:

Transaction c. Wages accrued but not paid on July 31, 2020 are $1,850.The correct adjusting entry is:

A. Dr. Equipment 1,200 Cr. Accounts payable 1,200
B. Dr. Equipment 1,200 Cr. Cash 1,200
C. Dr. Equipment 1,200 Cr. Notes payable 1,200