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Net income appears on the end-of-period spreadsheet in the a.Debit column of the

ID: 2336844 • Letter: N

Question

Net income appears on the end-of-period spreadsheet in the

a.Debit column of the Balance Sheet columns

b.Debit column of the Income Statement columns

c.Credit column of the Income Statement columns

d.Debit column of the Adjustments columns

The balances for the accounts listed below appear in the Adjusted Trial Balance columns of the end-of-period spreadsheet (work sheet). Indicate whether each balance would flow to (a) the income statement, (b) the statement of owner’s equity, or (c) the balance sheet.

The natural business year is a

a.fiscal year that ends when business activities are at their lowest point

b.calendar year that ends when business activities are at their lowest point

c.fiscal year that ends when business activities are at their highest point

d.calendar year that ends when business activities are at their highest point

The journal entry to close Fees Earned, $750, and Rent Revenue, $175, during the year-end closing process would be

a. Dec. 31

Fees Earned 750 debit

Rent Revenue 175 debit

Owner's Capital 925 credit

b.

Dec. 31

Owner's Capital 925 debit

Fees Earned 750 credit

Rent Revenue 175 credit

c.

Dec. 31

Revenues 925 debit

Owner's Capital 925 credit

d.

Dec. 31

Owner's Capital 925 debit

Revenues 925 credit

1. Accounts Payable 2. Dobson, Drawing 3. Depreciation Expense 4. Accumulated Depreciation 5. Fees Earned 6. Unearned Fees 7. Supplies 8. Supplies Expense

Explanation / Answer

Solution 1:

Net income appears on the end-of-period spreadsheet in the Debit column of the Income statemet columns.

Hence option "b" is correct.

Solution 2:

Solution 3:

Fiscal year that ends when business activities are at their lowest point is a Natural Business year.

Hence Option "a" is correct.

Solution 4:

The journal entry to close Fees Earned, $750, and Rent Revenue, $175, during the year-end closing process would be:

Fees Earned Dr. 750

Rent Revenue Dr. 175

To Owner's Capital 925

Hence Option "a" is correct.

1 Accounts Payable (c ) Balance Sheet 2 Dabson, Drawing (b) Statement of Owner's Equity 3 Depreciation Expense (a) Income Statement 4 Accumulated Depreciation (c ) Balance Sheet 5 Fees Earned (a) Income Statement 6 Unearned Fees (c ) Balance Sheet 7 Supplies (c ) Balance Sheet 8 Supplies Expense (a) Income Statement