题目内容

Transaction e. Depreciation of office equipment for July, 2020 is $3,500.The correct adjusting entry is:

A. Dr. Depreciation expense 3,500 Cr. Office equipment 3,500
B. Dr. Accumulated depreciaiton 3,500 Cr. Office equipment 3,500
C. Dr. Depreciation expense 3,500 Cr. Accumulated depreciation 3,500

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Transaction c. Wages accrued but not paid on July 31, 2020 are $1,850.The correct adjusting entry is:

A. Dr. Wages expense 1,850 Cr. Accounts payable 1,850
B. Dr. Wages expense 1,850 Cr. Wages payable 1,850
C. Dr. Wages expense 1,850 Cr. Cash 1,850

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

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

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