What Is Total for the Debits on the Trial Balance

question 28

Multiple Choice

What is total for the debits on the Trial Balance for Shiver Ice House?
$\begin{array}{lrr}\text { Common Stock..... } \$ 120,000 & \text { Accounts Payable.....\$25,000 } \\\text { Cash...............\$116,640 } & \text { Accounts Receivable..\$22,450 } \\\text { Supplies.......... } \$ 1,500 & \text { Office Equipment.....\$23,300 } \\\text { Prepaid Rent......... } \$ 3,200 & \text { Unearned Revenue.... } \$ 4,152 \\\text { Revenue............ } \$ 20,000 & \text { Utilities Expense....... } \$ 422 \\\text { Retained Earnings... } \$ 30,000 & \text { Shaving Equipment... } \$ 31,640\end{array}$

• A) $291,340
• B) $106,964
• C) $199,152
• D) $193,390
• E) $203.152

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Definitions:

Development Stage

Refers to a period or phase in an individual's life or in the evolution of a product or concept that represents a state of growth or progress.

Mowrer's Two-factor Theory

A psychological theory that explains learning and behavior as a combination of classical conditioning and operant conditioning.

Burrhus F. Skinner

A prominent American psychologist best known for his work in behaviorism and the development of the theory of operant conditioning.

Operant Conditioning

A learning process in which the strength of a behavior is modified by reinforcement or punishment, a key concept in behavioral psychology.