Table 4-4
Selected Accounting Data as at December 31, 2019

question 9

Multiple Choice

Table 4-4
Selected accounting data as at December 31, 2019 for Huma Delivery follows: $$\begin{array} { | l | r | } \hline \text { Cash } & \$ 11,000 \\\hline \text { Accounts payable } & 8,000 \\\hline \text { Accounts receivable } & 5,500 \\\hline \text { Salary payable } & 6,300 \\\hline \text { Supplies } & 1,200 \\\hline \text { Unearned revenue } & 2,200 \\\hline \text { Prepaid rent } & 4,600 \\\hline \text { Mortgage payable (due 2023) } & 5,500 \\\hline \text { Equipment } & 22,000 \\\hline \text { J. Huma, Capital } & 19,900 \\\hline \text { Accum. amort.-equipment } & 6,100 \\\hline \text { Service revenue } & 29,000 \\\hline \text { Salary expense } & 8,000 \\\hline \text { Furniture } & 12,000 \\\hline \text { Accum. amort. -furniture } & 4,000 \\\hline \text { Amortization expense } & 6,800 \\\hline \text { Utilities expense } & 4,300 \\\hline \text { Rent expense } & 5,600 \\\hline\end{array}$$
-Referring to Table 4-4, current assets and total assets are:

• A)$17,700 and $46,200, respectively.
• B)$17,700 and $41,600, respectively.
• C)$22,300 and $46,200, respectively.
• D)$22,300 and $56,300, respectively.

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Definitions:

Equal Employment Opportunity Commission

A federal agency in the United States charged with enforcing laws that prohibit discrimination in employment.

Protected Classes

Refers to the groups of people legally protected from discrimination and harassment in the workplace by law.

Flextime

Scheduling system that allows employees to set their own work hours within constraints specified by the firm.

Job Sharing

Program management decision that allows two or more employees to divide the tasks of one job.