If the Trial Balance Amount of Unearned Pest Spray Revenue

question 37

Multiple Choice

If the trial balance amount of Unearned Pest Spray Revenue is $50,000, and $40,000 has been earned by the end of the fiscal period, the adjustment would be

• A) debit Accounts Payable; credit Unearned Pest Spray Revenue.
• B) debit Unearned Pest Spray Revenue; credit Pest Spray Revenue.
• C) debit Pest Spray Revenue; credit Unearned Pest Spray Revenue.
• D) debit Unearned Pest Spray Revenue; credit Cash.
• E) debit Cash; credit Unearned Pest Spray Revenue.

---

Definitions:

Promotional Mix

The combination of advertising, public relations, sales promotion, personal selling, and direct marketing strategies used to reach target markets.

Advertising

A form of marketing communication used to persuade an audience to take or continue some action, typically with regard to a commercial offering, or social issue.

Personal Selling

A sales technique where a salesperson uses one-on-one interactions to convince a customer to make a purchase.

Sales Promotion

A marketing strategy where short-term incentives are offered to encourage the purchase or sale of a product or service.