() of the following transactions will not increase current liabilities.
A. Recording payment from a customer for a two-year subscription for future magazines
B. At the end of the year, recording accrued interest due January 1 on a five-year note payable
C. Recording estimated income tax payable at the end of the year
D. Recording a utility bill payment for this accounting period
The amount of a promissory note is called the ____ .
A. realizable value
B. maturity value
C. proceeds
D. face value
Ford Company purchased computer supplies for $2,600 on credit. Please write down the journal entry.
A. Dr Supplies$2,600, Cr Accounts receivable2,600
B. Dr Supplies2,600, Cr Accounts payable2,600
C. Dr Supplies2,600, Cr Cash2,600
Dr Supplies2,600, Cr Bank account2,600
Tom’s Company sold the products to FastForward Company for $3,300, FastForward Co. agreed to pay Tom within 30 days. Please write down the journal entry.
A. Dr Accounts receivable$3,300, Cr Cash$3,300
B. Dr Cash$3,300, Cr Accounts payable$3,300
C. Dr Accounts receivable$3,300, Cr Sales revenue$3,300
Dr Notes receivable$3,300, Cr Sales revenue$3,300
微信支付 
支付宝支付