题目内容

Transaction b. The unearned rent account balance on July 31, 2020 is $9,200, representing the receipt of an advance payment on July 1, 2020 of four months' rent from tenants (租客).The correct adjusting entry is:

A. Dr. Unearned rent 9,200 Cr. Rent revenue 9,200
B. Dr. Cash 9,200 Cr. Rent revenue 9,200
C. Dr. Unearned rent 2,300 Cr. Rent revenue 2,300

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Assuming July 31, 2020 is the last day of the accounting period. According to the information from question 24 to question 28, select the correct adjusting entries on July 31, 2020 for question 24 to question 28(以上题干适用于第24题至第28题,请为第24题至第28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 $6,880. The supplies on hand on July 31, 2020 are $2,200.The correct adjusting entry is:

A. Dr. Supplies expense 4,680 Cr. Supplies 4,680
B. Dr. Supplies expense 2,200 Cr. Supplies 2,200
C. Dr. Supplies expense 4,680 Cr. Cash 4,680

On August 31, Worthy made a $900 cash withdrawal from the company for personal use.The correct journal entry is:

A. Dr. Jasmine Worthy, Capital 900 Cr. Cash 900
B. Dr. Miscellaneous expense 900 Cr. Cash 900
C. Dr. Jasmine Worthy, Drawing 900 Cr. Cash 900

On August 31, cash received from services provided during the second half of August was $930.The correct journal entry is:

A. Dr. Cash 930 Cr. Fees earned 930
B. Dr. Cash 930 Cr. Sales 930
C. Dr. Accounts receivable 930 Cr. Fees earned 930

On August 17, it paid $125 cash to an assistant as wages for hours worked during the opening of the business.The correct journal entry is:

A. Dr. Accrued expense 125 Cr. Wages payable 125
B. Dr. Wages expense 125 Cr. Wages payable 125
C. Dr. Wages expense 125 Cr. Cash 125

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