The Unadjusted Trial Balance Columns of a Work Sheet Total

question 180

Multiple Choice

The Unadjusted Trial Balance columns of a work sheet total $84,000. The Adjustments columns contain entries for the following:

Office supplies used during the period, $1,200. Expiration of prepaid rent, $700.
Accrued salaries expense, $500. Depreciation expense, $800.
Accrued service fees receivable, $400.
The Adjusted Trial Balance columns total is:

• A) $87,600
• B) $84,000
• C) $80,400.
• D) $85,700
• E) $85,900

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Definitions:

Repressed Memory

A controversial theory suggesting that memories of traumatic events may be stored in the unconscious mind and blocked from normal conscious recall.

Sexually Abused

A term describing individuals who have experienced unwanted or coercive sexual activity.

Decay Theory

The hypothesis that memory fades due to the mere passage of time, unless actively retained through rehearsal or other means.

Memories Fade

A phenomenon where over time, the details of a memory become less accessible or are lost.