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Accountsreceivablehasadebitbalanceof$2,300,andtheallowanceforuncollectibleaccountshasacreditbalanceof$200.An$80accountreceivableiswrittenoff.Whatistheamountofnetreceivables(netrealizablevalue)afterthewrite-off?

A. $2,020
B. $2,100
C. $2,180
D. $2,220

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IfAnzon,Inc.,failstomakeanadjustingentryfortheaccruedinterest,

A. netincomewillbeoverstatedandassetswillbeoverstated
B. netincomewillbeoverstatedandliabilitieswillbeunderstated
C. netincomewillbeunderstatedandassetswillbeunderstated
D. netincomewillbeunderstatedandliabilitieswillbeoverstated

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OnAugust1,2010,Botores,Inc.,soldequipmentandacceptedasix-month,12%,$50,000notereceivable.Botoresyear-endisDecember31.WhichofthefollowingaccountswillBotorescreditinthejournalentryatmaturityonFebruary1,2011,assumingcollectioninfull?

A. Cash
B. InterestPayable
C. NotePayable
D. InterestReceivable

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UnitedFirstBank,thenationwidebankingcompany,ownsmanytypesofinvestments.AssumethatUnitedFirstBankpaid$700,000fortradingsecuritiesonDecember3.TwoweekslaterUnitedFirstBankreceiveda$37,000cashdividend.AtDecember31,thesetradingsecuritieswerequotedatamarketpriceof$705,000.AtDecember31,UnitedFirstBanksbalancesheetshouldreport:

A. dividendrevenueof$37,000.
B. short-terminvestmentof$705,000.
C. short-terminvestmentof$700,000.
D. unrealizedgainof$5,000.

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Undertheallowancemethodforuncollectiblereceivables,theentrytorecorduncollectible-accountexpensehaswhateffectonthefinancialstatements?

A. Decreasesowners’equityandincreasesliabilities
B. Increasesexpensesandincreasesowners’equity
C. Decreasesassetsandhasnoeffectonnetincome
Decreasesnetincomeanddecreasesassets

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Accountsreceivablehasadebitbalanceof$2,300,andtheallowanceforuncollectibleaccountshasacreditbalanceof$200.An$80accountreceivableiswrittenoff.Whatistheamountofnetreceivables(netrealizablevalue)afterthewrite-off?

A. $2,020 B. $2,100 C. $2,180 D. $2,220

IfAnzon,Inc.,failstomakeanadjustingentryfortheaccruedinterest,

OnAugust1,2010,Botores,Inc.,soldequipmentandacceptedasix-month,12%,$50,000notereceivable.Botoresyear-endisDecember31.WhichofthefollowingaccountswillBotorescreditinthejournalentryatmaturityonFebruary1,2011,assumingcollectioninfull?

Undertheallowancemethodforuncollectiblereceivables,theentrytorecorduncollectible-accountexpensehaswhateffectonthefinancialstatements?

A. $2,020
B. $2,100
C. $2,180
D. $2,220