题目内容

August 25. The company recorded the cash received in payment of services (on a cash basis) to customers, $16,000.The correct journal entry is:

A. Dr. Cash 16,000 Cr. Fees earned 16,000
B. Dr. Cash 16,000 Cr. Sales 16,000
C. Dr. Accounts receivable 16,000 Cr. Fees earned 16,000

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August 14. The company paid $2,800 cash for two weeks’ salaries earned by employees.The correct journal entry is:

A. Dr. Salaries expense 2,800 Cr. Cash 2,800
B. Dr. Prepaid expense 2,800 Cr. Cash 2,800
C. Dr. Salaries expense 2,800 Cr. Accounts payable 2,800

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August 10. The company paid $2,502 cash for the premium on a 12-month insurance policy. Coverage begins on August 11.The correct journal entry is:

A. Dr. Insurance expense 2,502 Cr. Cash 2,502
B. Dr. Insurance expense 208.5 Cr. Cash 208.5
C. Dr. Prepaid insurance 2,502 Cr. Cash 2,502

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August 3. The company purchased $2,500 of supplies for cash.The correct journal entry is:

A. Dr. Prepaid expense 2,500 Cr. Cash 2,500
B. Dr. Supplies 2,500 Cr. Cash 2,500
C. Dr. Supplies expense 2,500 Cr. Cash 2,500

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On August 1, 2020, Mornin Joe created a new travel agency, Rainbow Travel. The following transactions occurred during the company’s first month. Select the correct journal entry for question 3 to question 12 (以上题干适用于第3题至第12题，请为第3题至第12题中的每一笔业务，选择正确的分录). August 1, Joe invested $30,000 cash and equipment worth $18,000 in the company.

A. Dr. Cash 30,000 Equipment 18,000 Cr. Mornin Joe, Capital 48,000
B. Dr. Cash 30,000 Equipment 18,000 Cr. Investment 48,000
C. Dr. Investment 48,000 Cr. Mornin Joe, Capital 48,000

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August 25. The company recorded the cash received in payment of services (on a cash basis) to customers, $16,000.The correct journal entry is:

A. Dr. Cash 16,000 Cr. Fees earned 16,000 B. Dr. Cash 16,000 Cr. Sales 16,000 C. Dr. Accounts receivable 16,000 Cr. Fees earned 16,000

August 14. The company paid $2,800 cash for two weeks’ salaries earned by employees.The correct journal entry is:

August 10. The company paid $2,502 cash for the premium on a 12-month insurance policy. Coverage begins on August 11.The correct journal entry is:

August 3. The company purchased $2,500 of supplies for cash.The correct journal entry is:

A. Dr. Cash 16,000 Cr. Fees earned 16,000
B. Dr. Cash 16,000 Cr. Sales 16,000
C. Dr. Accounts receivable 16,000 Cr. Fees earned 16,000