As at 30 June 2012,net Accounts Receivables Was $57 000,and

question 61

Multiple Choice

As at 30 June 2012,net accounts receivables was $57 000,and the allowance for doubtful debts was $3000.On 30 June 2013,the respective balances were $64 000 and $4000.Assuming there were no other temporary differences,what is the journal entry to adjust for the changes in these balances as at 30 June 2013? The corporate tax rate is 30%.

• A)
• \[\begin{array}{l}
• 30 \text { June } 2013\\
• \begin{array} { | c | l | r | r | }
• \hline \mathrm { Dr } & \text { Deferred tax asset } & \$ 1000 & \\
• \hline \mathrm { Cr } & \text { Income taxation expense } & & \$ 1000 \\
• \hline
• \end{array}
• \end{array}\]
• B)
• \[\begin{array}{l}
• 30 \text { June } 2013\\
• \begin{array} { | l | l | r | r | }
• \hline \mathrm { Dr } & \text { Income taxation expense } & \$ 1000 & \\
• \hline \mathrm { Cr } & \text { Deferred tax liability } & & \$ 1000 \\
• \hline
• \end{array}
• \end{array}\]
• C)
• \[\begin{array}{l}
• 30 \text { June } 2013\\
• \begin{array} { | c | l | r | r | }
• \hline \mathrm { Dr } & \text { Deferred tax asset } & \$ 300 & \\
• \hline \mathrm { Cr } & \text { Income taxation expense } & & \$ 300 \\
• \hline
• \end{array}
• \end{array}\]
• D)
• \[\begin{array}{l}
• 30 \text { June } 2013\\
• \begin{array} { | l | l | r | r | }
• \hline \mathrm { Dr } & \text { Income taxation expense } & \$ 300 & \\
• \hline \mathrm { Cr } & \text { Deferred tax liability } & & \$ 300 \\
• \hline
• \end{array}
• \end{array}\]

Understand the prevalence and impact of disabilities on individuals and families.

Employ effective steps in developing coping strategy plans for families with disabled members.

Recognize and manage family dynamics and communication during care of a seriously ill family member.

Focus on improving family communication patterns in patient care.

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Average Prices

The sum of the prices of all items in a set divided by the number of items, used to give a central value of the dataset.

Levels

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Text Messages

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Treatments

In the context of experimental design, the different conditions or interventions that participants are exposed to in order to observe potential effects.