OnDecember1,realestatereceived$4,800fromatenantforthreemonths’rent.ThereceiptwascreditedtoUnearnedRentRevenue.WhatadjustingentryisneededonDecember31?
A. RentRevenue1600UnearnedRentRevenue1600
B. UnearnedRentRevenue1600RentRevenue1600
C. UnearnedRentRevenue3200RentRevenue3200
D. Cash1600RentRevenue1600
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TheentrytocloseCommissionRevenuewouldbe:
A. RetainedEarningsCommissionRevenue
B. CommissionRevenuedoesnotneedtobeclosedout
CommissionRevenueServiceRevenue
D. CommissionRevenueRetainedEarnings
Acompanypurchasedmedicalequipmentfor$100,000onJanuary1,2009.Thecompanydeterminedthattheyearlydepreciationexpenseis$10,000.AtDecember31,2012,thebookvalueoftheassetis:
A. $10,000.
B. $40,000.
C. $60,000.
D. $100,000.
Thebalancesheetreports:
A. assets,liabilitiesandstockholders'equity.
B. thechangesinretainedearnings.
C. assets,liabilities,revenuesandexpenses.
D. revenuesandexpenses.
Whichofthefollowingaccountsareconsideredpermanentaccounts?
A. InventoryandCostofGoodsSold
B. LandandAccountsReceivable
C. AccountsPayableandRevenue
D. CommonStockandSalaryExpense
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