The Following Information Is Available for Zephyr Company Before Closing

question 99

Multiple Choice

The following information is available for Zephyr Company before closing the accounts. After all of the closing entries are made, what will be the balance in the Zephyr, Capital account? $$\begin{array} { | l | r | } \hline \text { Net income } & \$ 115,000 \\\hline \text { Zephyr, Capital } & 110,000 \\\hline \text { Zephyr, Withdrawals } & 39,000 \\\hline\end{array}$$

• A)$225,000.
• B)$264,000.
• C)$956,000.
• D)$115,000.
• E)$186,000.

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Definitions:

Subjective Aspects

Elements or perspectives that differ according to individual feelings, tastes, or opinions.

Primary Deviance

The initial act of rule breaking or deviant behavior before being labeled as deviant by society.

Secondary Deviance

Behavior that results from societal reaction to a person labeled as deviant, reinforcing a deviant identity.

Labeling Process

The theory that society creates deviance by identifying and labeling certain actions as deviant and the individuals who commit them as deviants.