Please make accounting entries：If the temporary investment in B Company purchased for $ 1000 is later sold for $ 900（）
A. Dr: Cash 1000 Cr:Temporary Investments 1000
B. Dr: Temporary Investments 1000 Cr:Cash 900 Loss on Sale of Temporary Investments 100
C. Dr: Loss on Sale of Temporary Investments 1000 Cr: Temporary Investments 1000
Dr: Cash 900 Loss on Sale of Temporary Investments 100 Cr:Temporary Investments 1000
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Each of the following measures strengthens internal control over cash receipts except（）
A. The use of a petty cash fund
B. Preparation of a daily listing of all checks received through mailing
C. The deposit of cash receipts in the bank on a daily basis
D. The use of cash registers
Please make accounting entries：A Company temporarily invests in B Company for $500 and pays $100 to the broker（）
A. Dr: Temporary Investments 600 Cr: Cash 600
B. Dr: Temporary Investments 500 Cr: Cash 500
C. Dr: Cash 1100 Cr: Temporary Investments 1100
Dr: Cash 600 Cr: Temporary Investments 600
Puget Sound Co. sold marketable securities which cost $60000 for $72000. In the company’s income statement and statement of cash flows, respectively, the company should write（）
A $12000 gain and a $72000 cash receipt
B. A $72000 gain and an $6000 cash receipt
C. A $12000 gain and an $60000 cash receipt
D. A $72000 sale and a $72000 cash receipt
The following economic businesses that cause the simultaneous increase in assets and liabilities are（）
A. Repay bank loans with bank deposits
B. Receive accounts receivable and deposit it in the bank
C. A batch of purchase materials not paid
D. Repay accounts payable with bank loans
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