题目内容

January 5. Wizsolution purchased supplies on account, $1,050.The correct journal entry is:

A. Dr. Supplies 1,050 Cr. Accounts payable 1,050
B. Dr. Supplies 1,050 Cr. Accounts receivable 1,050
C. Dr. Supplies expense 1,050 Cr. Accounts payable 1,050

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Using cash to buy supplies. Pay the money back 20,000.

If the equipment account has a balance of $22,500 and its accumulated depreciation account has a balance of $14,000, the book value of the equipment would be:

A. $36,500
B. $22,500
C. $14,000
D. $8,500

The purchases journal is used to record:

A. credit sales
B. cash receipts
C. cash purchases
D. credit purchases (purchases on account)

The type of account with a normal credit balance is

A. an asset
B. drawing
C. a revenue
D. an expense