Transaction c. Purchased an automobile for $30,000, paying $4,000 cash and giving a note payable for the remainder. (Lynn Cantwell recorded the automobile in Automobile Account).The correct journal entry is:
A. Dr. Automobile 30,000 Cr. Cash 4,000 Accounts payable 26,000
B. Dr. Automobile 30,000 Cr. Cash 4,000 Long-term debt 26,000
C. Dr. Automobile 30,000 Cr. Cash 4,000 Note payable 26,000
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Transaction d. Purchased equipment on account, $9,000.The correct journal entry is:
A. Dr. Equipment 9,000 Cr. Accounts payable 9,000
B. Dr. Equipment 9,000 Cr. Cash 9,000
C. Dr. Equipment 9,000 Cr. Note payable 9,000
Anna Jameson started a consulting business which provided consulting services to clients. The name of the business is Wizsolution. Wizsolution completed the following transactions during its first month of operations. Select the correct journal entry for question 7 to question 16 （以上题干适用于第7题至第16题，请为第7题至第16题中的每一笔业务，选择正确的分录）.January 1. Anna Jameson invested $3,700 cash in the business.The correct journal entry is:
A. Dr. Cash 3,700 Cr. Investment 3,700
B. Dr. Asset 3,700 Cr. Anna Jameson, Capital 3,700
C. Dr. Cash 3,700 Cr. Anna Jameson, Capital 3,700
On July 20, BDA company sold $2,400 of merchandise on account to Surin company, terms FOB shipping point, 2/10, n/EOM. BDA company prepaid transportation costs of $100, which were added to the invoice. The cost of the merchandise sold was $1,440.The correct journal entries are:
A. For BDA company:Dr. Accounts receivable 2,400 Cr. Sales 2,400Dr. Accounts receivable 100 Cr. Cash 100Dr. Cost of merchandise sold 1,440 Cr. Merchandise inventory 1,440For Surin company:Dr. Merchandise inventory 2,500 Cr. Accounts payable 2,500
B. For BDA company:Dr. Accounts receivable 2,400 Cr. Sales 2,400Dr. Cost of merchandise sold 1,440 Cr. Merchandise inventory 1,440For Surin company:Dr. Merchandise inventory 2,500 Cr. Accounts payable 2,400 Cash 100
C. For BDA company:Dr. Accounts receivable 2,400 Cr. Sales 2,400Dr. Cost of merchandise sold 1,440 Cr. Merchandise inventory 1,440For Surin company:Dr. Merchandise inventory 2,400 Cr. Accounts payable 2,400
On July 8, BDA company sold $1,000 of merchandise on account to Surin company, terms FOB destination, n/30, invoice dated July 8. The cost of the merchandise sold was $700.The correct journal entries are:
A. For BDA company:Dr. Cash 1,000 Cr. Sales 1,000Dr. Cost of merchandise sold 700 Cr. Merchandise inventory 700For Surin company:Dr. Merchandise inventory 1,000 Cr. Cash 1,000
B. For BDA company:Dr. Accounts receivable 1,000 Cr. Sales 1,000Dr. Cost of merchandise sold 700 Cr. Merchandise inventory 700For Surin company:Dr. Merchandise inventory 1,000 Cr. Accounts payable 1,000
C. For BDA company:Dr. Accounts receivable 1,000 Cr. Sales 1,000Dr. Cost of merchandise sold 700 Cr. Merchandise inventory 700For Surin company:Dr. Merchandise inventory 700 Cr. Accounts payable 700
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