A Company Recorded 2 Days of Accrued Salaries of $1,400

question 202

Multiple Choice

A company recorded 2 days of accrued salaries of $1,400 for its employees on January 31.On February 9,it paid its employees $7,000 for these accrued salaries and for other salaries earned through February 9.The January 31 and February 9 journal entries are:

• A)1/31 Salaries Expense ………………………… 1,400 Salaries Payable …………................1,400
• 2/9 Salaries Payable ………………………….7,000
• Salaries Expense ………………………… 1,400
• Cash..………………………………… 7,000
• B)1/31 Salaries Payable …………………………..1,400 Salaries Expense……………………...1,400
• 2/9 Salaries Expense…………………………..5,600
• Salaries Payable…………………………...1,400
• Cash…………………………………...7,000
• C)1/31 Salaries Expense…………………………..1,400 Cash…………………………………..1,400
• 2/9 Salaries Expense………………………….7,000
• Cash………………………………….7,000
• D)1/31 Salaries Expense………………………….1,400 Salaries Payable……………………...1,400
• 2/9 Salaries Expense…………………………..7,000
• Cash…………………………………...7,000
• E)1/31 Salaries Expense………………………….1,400 Salaries Payable……………………… 1,400
• 2/9 Salaries Expense…………………………..5,600
• Salaries Payable…………………………...1,400
• Cash…………………………………...7,000

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Definitions:

Frontal Lobes

The area of the brain located behind the forehead that is responsible for complex cognitive functions, including behavior, decision making, and movement.

Planning

The process of thinking about, organizing, and preparing for any specific goal or future task.

Personality

A unique combination of behavioral, cognitive, and emotional traits that arise due to both nature and nurture factors.

Motor Cortex

The strip of tissue at the rear of the frontal lobes that controls voluntary body movement and participates in learning and cognitive events.