题目内容

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

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

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

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

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Lynn Cantwell, an architect, opened an office on July 1, 2014. During this month, she completed the following transactions connected with her professional practice. 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）.Transaction a. Lynn Cantwell invested $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. Cash 25,000
C. Dr. Cash 25,000 Cr. Lynn Cantwell, drawing 25,000

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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

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

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

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

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:

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

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