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

question 105

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 liabilities and total liabilities are:

• A)$14,300 and $5,500 respectively.
• B)$14,300 and $19,800 respectively.
• C)$14,300 and $22,000 respectively.
• D)$16,500 and $22,000 respectively.

---

Definitions:

Sex Changes

Medical procedures that change a person's physical sex characteristics to match their gender identity.

Prenatal Hormones

Hormones present in the womb that play a significant role in the development of physical and behavioral characteristics of the fetus.

Chromosomes

Structures within cells that contain DNA and genetic information, playing a crucial role in inheritance and determining characteristics.

Sex and Gender

Distinct concepts where 'sex' typically refers to biological differences, and 'gender' relates to societal roles, behaviors, and identities.