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During 20X7, sigma Company earned service revenues amounting to $700,000, of whi

ID: 2648388 • Letter: D

Question

During 20X7, sigma Company earned service revenues amounting to $700,000, of which $630,000 was collected in cash; the balance will be collected in January 20X8. The 20 X7 income statement of the company should report the following amount for service revenues At the end of December, the owner of an apartment complex realized that the December rent had not been collected from one of the tenants. December 31 was the end of the accounting year; therefore, the owner made the appropriate adjusting entry at that time. When the December rent was collected in January of the following year, the entry made by the apartment owner should include an increase (debit) to Rent revenue receivable. a decrease (credit) to Rent revenue receivable. a decrease (debit) to Rent revenue collected in advance. an increase (credit) to Rent revenue. a decrease (credit) to Cash. On April 1, 20X7, the premium on a one-year insurance policy on equipment was paid amounting to $3,000. At the end of 20X7 (end of the accounting period), the financial statements for 20X7, would report Insurance expense, $3,000; Prepaid insurance $0. Insurance expense, $0; Prepaid insurance $3,000. Insurance expense, $750; Prepaid insurance $2,250. Insurance expense, $2,250; Prepaid insurance $750. None of the above is correct. On July 1, 20X8, Allen Company signed a $100,000, one- year, 6 percent note payable. At due date, June 30, 20X9, the principal and interest will be paid. Interest expense should be reported on the income statement (for the year ended December 31, 20X8) as

Explanation / Answer

Answer 20

Answer B is correct answer as the service revenue is 700,000 which is generated. No matter if it was realised on not. It would be $700,000 on the income statement of the company.

Answer 21

Answer B is correct answer as the following journal entry would be when rent is realised in January.

It would reduce the rent recievable account and increase cash.

Answer 22

Correct answer is answer D. Below is the Journal entry for the same

At the end of the year December 31, 20X7 the insurance expense would be 3,000 * 9/12 = 2250

And remaining amount 3000 - 2250 = 750 would go to prepaid insurance.

Answer 23

Answer B is correct answer .

Below is the calculation

Interest expense for the period from 1st July to 31 December 20X8 would be:

(100,000 * 6% ) * 6/12 = $3,000

Cash XXXX Rent recievable XXXX
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