Which of the following events will cause the adjusted trial balance to be out of balance?
A) An adjusting entry to record interest expense was recorded as a debit to Interest receivable and a credit to Interest income.
B) An adjusting entry to record interest expense was recorded as a debit to Interest receivable and a debit to Interest expense.
C) A credit sale made on the last day of the year was not recorded at all.
D) An adjusting entry to record the amount of prepaid insurance that had expired was recorded as a 100 debit to Insurance expense and a 100 credit to Prepaid insurance. However, the 100 amount of the adjusting entry was wrong because 300 of insurance had actually expired.
Question 2
B. Row, Inc. issued a 12 note on December 1, 2011 with interest and principal due on January 31, 2012. If the Interest payable account has a zero balance, it must be the case that the ________.
Question 3
SQL
a. has become the de facto standard database language
b. can be used to define database systems
c. both a. and b.
d. none of the above
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