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这道题的答案为B

A. B
B. A
C
D

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这道题的答案为A

A
B
C
D

Assuming July 31, 2020 is the last day of the accounting period. According to the information from question 25 to question 29, select the correct adjusting entries on July 31, 2020 for question 25 to question 29（以上题干适用于第25题至第29题，请为第25题至第29题中的每一题，选择正确的调整分录）.Transaction a. The supplies account balance on July 31, 2020 is $4,600. The supplies on hand on July 31, 2020 are $2,200.The correct adjusting entry is:

A. Dr. Supplies expense 2,200 Cr. Supplies 2,200
B. Dr. Supplies expense 4,600 Cr. Supplies 4,600
C. Dr. Supplies expense 2,400 Cr. Supplies 2,400

January 20. Wizsolution completed a financial plan for a client and billed that client $2,400 for the service.The correct journal entry is:

A. Dr. Cash 2,400 Cr. Sales 2,400
B. Dr. Accounts receivable 2,400 Cr. Sales 2,400
C. Dr. Accounts receivable 2,400 Cr. Fees earned 2,400

January 19. Wizsolution paid a local newspaper $460 cash for printing an advertisement of the business’s opening. Wizsolution recorded it as an advertising expense.The correct journal entry is:

A. Dr. Advertising expense 460 Cr. Cash 460
B. Dr. Miscellaneous expense 460 Cr. Cash 460
C. Dr. Utilities expense 460 Cr. Cash 460