Assume That a Company Received $1,200 in Advance for One $\begin{aligned}\text { Revenue } & 1,200 \\\text { Cash } && 1,200\end{aligned}$

question 51

Multiple Choice

Assume that a company received $1,200 in advance for one year membership fee in the fitness center.The entry that would be made to record the recognition of revenue at the end of first month is:

• A)
• \(\begin{aligned}
• \text { Revenue } & 1,200 \\
• \text { Cash } && 1,200
• \end{aligned}\)
• B)
• \(\begin{array}{l}
• \text { Cash }&100 \\
• \text { Revenue }&&100
• \end{array}\)
• C)
• \(\begin{array}{l}
• \text { Unearned revenue }&100 \\
• \text { Revenue }&&100
• \end{array}\)
• D)
• \(\begin{array}{lc}
• \text { Revenue } & 100 \\
• \text { Unearned revenue }&& 100
• \end{array}\)

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Definitions:

Superior Vena Cava

Large but short vein that carries deoxygenated blood from the upper half of the body to the heart’s right atrium.

Inferior Vena Cava

A large vein that carries deoxygenated blood from the lower and middle body into the heart's right atrium.

Jugular

Relating to the neck or throat, especially with reference to veins that carry blood back to the heart.

Premature Ventricular Contractions (PVCs)

Extra, abnormal heartbeats originating from the ventricles of the heart, which can cause the sensation of a skipped beat or palpitations.