An Adjusting Entry Was Made on Year-End December 31 to Accrue

question 179

Multiple Choice

An adjusting entry was made on year-end December 31 to accrue salary expense of $1,200. Which of the following entries would be prepared to record the $3,000 payment of salaries in January of the following year?

• A)\[\begin{array} { | l | r | r | }
• \hline \text { Salaries Expense } & 3,000 & \\
• \hline \text { Cash } & & 3,000 \\
• \hline
• \end{array}\]
• B)\[\begin{array} { | l | r | r | }
• \hline \text { Salaries Payable } & 3,000 & \\
• \hline \text { Cash } & & 3,000 \\
• \hline
• \end{array}\]
• C)\[\begin{array} { | l | r | r | }
• \hline \text { Salaries Payable } & 1,200 & \\
• \hline \text { Cash } & & 1,200 \\
• \hline
• \end{array}\]
• D)\[\begin{array} { | l | r | r | }
• \hline \text { Salaries Expense } & 1,200 & \\
• \hline \text { Salaries Payable } & & 1,200 \\
• \hline
• \end{array}\]
• E)\[\begin{array} { | l | r | r | }
• \hline \text { Salaries Payable } & 1,200 & \\
• \hline \text { Salaries Expense } & 1,800 & \\
• \hline \text { Cash } & & 3,000 \\
• \hline
• \end{array}\]

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Definitions:

Psychological Tests

Standardized measures of a particular psychological variable or construct such as intelligence, personality, or emotional functioning.

Behavioral Log

A recorded documentation of an individual's behaviors over a period of time, often used for analyses in psychological studies.

Weaned

The process of gradually introducing an infant or young animal to food other than its mother's milk, leading to a decreased dependence on maternal feeding.

Oral Stage

The first stage in Freud's psychosexual stages, occurring in the first 18 months of life, in which the mouth is the erogenous zone and weaning is the primary conflict.