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1. Which of the following accounts would not be debited in the process of prepar

ID: 2444721 • Letter: 1

Question

1.

Which of the following accounts would not be debited in the process of preparing closing entries for A Company

a. Retained Earnings.

b. Service Revenue.

c. None of these answers are correct

d. Income Summary.

e. Dividends.

2.

a.$162,000

b. $190,000

c. $150,000

d. $178,000

e. None of these answers are correct.

3.

If expenses are $540,000, sales are $440,000 and dividends are $50,000, what is the balance of income Summary prior to closing?

a. It will have a debit balance of $100,000.

b. It will have a credit balance of $50,000.

c.It will have a credit balance of $100,000.

d. None of these answers are correct

e. It will have a debit balance of $50,000.

4.

If the total debit column exceeds the total credit column of the income statement columns on a worksheet, then the company has?

a. to make an adjusting entry.
b. an error because debits do not equal credits.

c. suffered a net loss for the period.

d. none of these answers are correct

e. earned net income for the period.

Explanation / Answer

1. a. Retained Earnings

2.a. $162,000

3.e. It will have a debit balance of $50,000

4.c. suffered a netloss of the period