Which of the Following Is the Correct Closing Entry for Sales

question 11

Multiple Choice

Which of the following is the correct closing entry for sales income of $30 000?

• A) Debit sales income $30 000; credit equity $30 000
• B) Debit profit or loss summary account $30 000; credit sales income $30 000
• C) Debit equity $30 000; credit sales income $30 000
• D) Debit sales income $30 000; credit profit or loss summary account $30 000

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Definitions:

Secondary Reinforcer

A stimulus that gains its reinforcing properties through association with a primary reinforcer.

Certificate

A formal document attesting to a fact, such as the completion of an educational course or the qualification of the holder.

Discriminative Stimulus

A stimulus in the environment that indicates the availability of reinforcement or punishment for a particular behavior.

Generalized Stimulus

A stimulus that elicits a response after association with a conditioned stimulus in classical conditioning scenarios, indicating the learned response can transfer to similar stimuli.