Table 11-13 Arc Digital Starts the Year with Balances in Its Estimated

question 18

Multiple Choice

Table 11-13
Arc Digital starts the year with balances in its Estimated warranty payable account and Warranty expense account as shown below. During the year, there were $190,000 of sales and $3,200 of warranty repair payments. Arc Digital estimates warranty expense at 1.5% of sales.
-Refer to Table 11-13. At the end of the year, what was the balance in the estimated warranty payable account?

• A)$2,850 debit
• B)$1,050 credit
• C)$3,200 debit
• D)$1,420 debit

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Definitions:

Secondary Reinforcer

A stimulus that has become rewarding through its association with a primary reinforcer.

Negative Reinforcer

An unpleasant or aversive stimulus that, when removed or avoided following a behavior, increases the likelihood of that behavior being repeated.

Positive Reinforcer

A stimulus which, when presented after a behavior, increases the likelihood of that behavior being repeated.

Positive Punisher

A stimulus that, when introduced after a behavior, decreases the likelihood of that behavior occurring again.