The Unadjusted Trial Balance Columns of a Work Sheet Total

question 86

Multiple Choice

The Unadjusted Trial Balance columns of a work sheet total $84,000. The Adjustments columns contain entries for the following: (1) Office supplies used during the period, $1,200. (2) Expiration of prepaid rent, $700. (3) Accrued salaries expense, $500. (4) Depreciation expense, $800. (5) Accrued repair service fees receivable, $400. The Adjusted Trial Balance columns total

• A) $80,400
• B) $84,000
• C) $85,700
• D) $85,900
• E) $87,600

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Definitions:

High-Low Method

A technique used in accounting to estimate variable and fixed costs based on the highest and lowest levels of activity.

Mixed Cost

A cost that contains both variable and fixed cost elements, making its total cost vary with changes in activity, but not proportionately.

Engineering Approach

A methodology used in problem-solving and designing solutions, which involves applying scientific and mathematical principles.

Statistical Analysis

The process of collecting, exploring, and interpreting data to identify patterns, trends, and relationships, often used in research and business for decision-making.