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.

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Definitions:

Buying Power

The capacity of an individual or organization to purchase goods or services, often influenced by income and economic conditions.

Personal Happiness

An individual's subjective state of well-being and satisfaction with life.

Negative Emotions

Emotions that are generally perceived as undesirable, such as sadness, anger, and fear, and are often a response to undesirable experiences or thoughts.

Adaptation-level Phenomenon

The psychological experience of judging new stimuli and events based on past experiences or a baseline level of past stimuli.