What Is the Correct Adjusting Entry at 30 June, the End

question 10

Multiple Choice

What is the correct adjusting entry at 30 June, the end of the financial year, based on a Supplies account balance, before adjustment, of $5 200 and supplies inventory, on 30 June, of $2 200?

• A) DR Supplies $2 200 CR Supplies expense $2 200
• B) DR Supplies expense $2 200 CR Supplies $2 200
• C) DR Supplies expense $3 000 CR Supplies $3 000
• D) DR Supplies $3 000 CR Supplies expense $3 000

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Definitions:

Unconditioned Stimulus

Within the framework of classical conditioning, a stimulus inherently and spontaneously elicits a reaction without the necessity of prior learning.

Negative Punishment

A form of behavioral control that involves the removal of a desirable stimulus following a behavior to decrease the likelihood of that behavior occurring again.

Omission Training

A learning process in which the removal or avoidance of an expected stimulus occurs following a behavior, decreasing the likelihood of that behavior occurring again.

Escape Learning

A form of learning in which an organism acquires a response to terminate an aversive stimulus.