题目内容

An attorney performs services of $1,100 for a client and receives $400 cash, with the remainder on account. The journal entry for this transaction would

A. debit Cash, debit Service Revenue, credit Accounts Receivable.
B. debit Cash, debit Accounts Receivable, credit Service Revenue.
C. debit Cash, credit Service Revenue.
D. debit Cash, credit Accounts Receivable, credit Service Revenue.

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Accounts Payable had a normal beginning balance of $1,300. During the period, there were debit postings of $700 and credit postings of $900. What was the ending balance?

A. $1,500 credit
B. $1,100 debit
C. $1,100 credit
D. $1,500 debit

The list of all accounts with their balances is the

A. balance sheet.
B. journal.
C. trial balance.
D. chart of accounts.

The basic summary device of accounting is the

A. account.
B. ledger.
C. trial balance.
D. journal.

The beginning Cash balance was $6,000. At the end of the period, the balance was $7,000. If total cash paid out during the period was $20,000, the amount of cash receipts was

A. $21,000.
B. $26,000.
C. $19,000.
D. $27,000