Bentley Records Adjusting Entries at Its December 31 Year End

question 109

Multiple Choice

Bentley records adjusting entries at its December 31 year end. At December 31, employees had earned $12,000 of unpaid and unrecorded salaries. The next payday is January 3, at which time $30,000 will be paid. Prepare the January 1 journal entry to reverse the effect of the December 31 salary expense accrual.

• A) Debit Salaries expense $12,000; credit Salaries payable $12,000.
• B) Debit Salaries expense $18,000; debit Salaries payable $12,000; credit Cash $30,000.
• C) Debit Salaries payable $18,000; credit Cash $18,000.
• D) Debit Salaries payable $12,000, credit Salaries expense $12,000.
• E) Debit Salaries expense $18,000; credit Salaries payable $18,000.

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Definitions:

Social-Consultive

Relates to a process or approach that involves consultation and engagement with social groups or communities, particularly in decision-making or policy formulation.

Receptive Bilingualism

A form of bilingualism where an individual can understand two languages but can only speak or write in one.

Passive Bilingualism

The ability to understand a second language but not speak it fluently.

Linguistic Dominance

The assertion of one language over others, often leading to the marginalization of minority languages and cultures.