Rowland Company reported the following balances at June 30, 2014: 
Definitions:
Current
The flow of electric charge in a conductor, typically measured in amperes.
Lightning Discharges
Sudden electrostatic releases during a thunderstorm, where electrically charged regions in the atmosphere temporarily equalize themselves, causing the instantaneous release of as much as one gigajoule of energy.
Cloud And Ground
Refers to lightning discharges that occur between a cloud and the earth's surface.
Static Charge
An imbalance of electric charges within or on the surface of a material, which remains until it is able to move away through an electric current or electrical discharge.
Q13: Accrued revenues are<br>A) received and recorded as
Q25: All of the following statements about the
Q153: The Statement of Financial Position columns of
Q154: In the month of November, Coler Company
Q161: At Westglow Company, the following errors were
Q182: The information below relates to the Cash
Q219: The major difference between IFRS and GAAP
Q222: Three items are missing in each of
Q231: Prepaid expenses are<br>A) paid and recorded in
Q264: Computing net income on the worksheet occurs