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7. As of December 31, 2011, employees of Brookdale Senior Living were owed $150,

ID: 2772560 • Letter: 7

Question

7. As of December 31, 2011, employees of Brookdale Senior Living were owed $150,000 for work performed in 2011. The $150,000 appeared in Brookdale's 2011 income statement as salaries expense and in Brookdale's 2011 balance sheet as salaries payable. In January 2012, when the salaries were paid, the effect of the transaction was to

a. reduce salaries expense by $150,000 and reduce cash by $150,000

b. reduce salaries payable by $150,000 and reduce cash by $150,000

c. increase salaries payable by $150,000 and reduce equity by $150,000

d. reduce equity by $150,000 and reduce cash by $150,000

e. None of the above statements is correct.

Explanation / Answer

7. As of December 31, 2011, employees of Brookdale Senior Living were owed $150,000 for work performed in 2011. The $150,000 appeared in Brookdale's 2011 income statement as salaries expense and in Brookdale's 2011 balance sheet as salaries payable. In January 2012, when the salaries were paid, the effect of the transaction was to

b. reduce salaries payable by $150,000 and reduce cash by $150,000

Note :

Journal Entry

Account Title Debit Credit Salary Payable 150000 Cash 150000
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