题目内容

January 31. Wizsolution paid $1,800 cash for the office secretary’s wages for this period.The correct journal entry is:

A. Dr. Wages expense 1,800 Cr. Wages payable 1,800
B. Dr. Wages expense 1,800 Cr. Cash 1,800
C. Dr. Utilities expsnes 1,800 Cr. Cash 1,800

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January 28. Wizsolution made a partial payment of $500 cash on the supplies and office equipment purchased in transaction of January 15.The correct journal entry is:

A. Dr. Miscellaneous expense 500 Cr. Cash 500
B. Dr. Notes payable 500 Cr. Cash 500
C. Dr. Accounts payable 500 Cr. Cash 500

January 26. Wizsolution received $1,800 cash as partial payment from the client described in transaction of Jan. 20.

A. Dr. Cash 1,800 Cr. Accounts receivable 1,800
B. Dr. Cash 1,800 Cr. Fees earned 1,800
C. Dr. Cash 1,800 Cr. Unearned fees 1,800

January 26. Wizsolution received $1,800 cash as partial payment from the client described in transaction of January 20.The correct journal entry is:

A. Dr. Cash 1,800 Cr. Sales 1,800
B. Dr. Cash 1,800 Cr. Fees earned 1,800
C. Dr. Cash 1,800 Cr. Accounts receivable 1,800

January 22. Jack Johnson withdrew $3,025 cash from Wizsolution for personal use.The correct journal entry is:

A. Dr. Jack Johnson, Capital 3,025 Cr. Cash 3,025
B. Dr. Jack Johnson, Drawing 3,025 Cr. Cash 3,025
C. Dr. Jack Johnson, Drawing 3,025 Cr. Jack Johnson, Capital 3,025

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