A Bank Reconciliation Included an Outstanding Check of $850 for the Payment

question 65

Multiple Choice

A bank reconciliation included an outstanding check of $850 for the payment of salaries.The journal entry to record this reconciling item:

• A)should debit Salaries Expense and credit Cash for $850.
• B)should debit Cash and credit Salaries Expense for $850.
• C)should debit Accounts Payable and credit Cash for $850.
• D)is not required.

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Definitions:

Persistence of Vision

The phenomenon where an image continues to appear in one's vision after the exposure to the original image has ceased, underlying the principle of motion pictures.

Bottom-up Processing

An approach to information processing that starts with the sensory input and builds up to the final perception in a step-wise fashion.

Bipolar Cells

A type of nerve cell found in the retina that functions as a relay between photoreceptors and ganglion cells, contributing to the preliminary processing of visual information.

Ganglion Cells

A type of neuron located in the retina that receives visual information from photoreceptors and transmits it to the brain.