An Adjusting Entry Was Made on December 31,2014 to Accrue

question 20

Multiple Choice

An adjusting entry was made on December 31,2014 to accrue a salary expense of $1,200.Which of the following entries would be prepared to record the next payment of salaries on January,2015 in the amount of $3,000?

• A) \[\begin{array} { | l | r | r | }
• \hline \text { Salaries Expense } & 3,000 & \\
• \hline \text { Salaries Payable } & 1,200 & \\
• \hline \text { Cash } & & 4,200 \\
• \hline
• \end{array}\]
• B) \[\begin{array} { | c | r | r | }
• \hline \text { Salaries Payable } & 3,000 & \\
• \hline \text { Cash } & & 3,000 \\
• \hline
• \end{array}\]
• C) \[\begin{array} { | c | r | r | }
• \hline \text { Salaries Payable } & 1,200 & \\
• \hline \text { Cash } & & 1,200 \\
• \hline
• \end{array}\]
• D) \[\begin{array} { | c | r | r | }
• \hline \text { Salaries Expense } & 1,200 & \\
• \hline \text { Salaries Payable } & & 1,200 \\
• \hline
• \end{array}\]
• E) \[\begin{array} { | c | r | r | }
• \hline \text { Salaries Payable } & 1,200 & \\
• \hline \text { Salaries Expense } & 1,800 & \\
• \hline \text { Cash } & & 3 , 000 \\
• \hline
• \end{array}\]

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Definitions:

Line Spacing

The distance between lines of text in a document, important for readability and the overall appearance of written material.

Effective Letter

A written communication that clearly conveys its intended message and achieves its purpose with the recipient.

Passive Voice

A grammatical construction in which the noun or noun phrase that would be the object of an active sentence appears as the subject of a sentence with passive voice.

Priority Mail

A postal service level that offers expedited delivery of packages and letters.