____ are defined as a set of data that describes an instance of ...

[kaid0807]

____ are defined as a set of data that describes an instance of the entity represented by a relation.
 a. Attributes
  b. Tuples
  c. Primary keys
  d. Candidate keys

Question 2

On April 3, 2011, Tanks a Lot, the monthly magazine for tropical fish fanciers, received payment for one-year subscriptions from twenty new subscribers. A subscription to Tanks a Lot costs 24 for twelve monthly issues.
 
  All twenty new subscriptions will begin May 1, 2011.
 
  a. Record the cash received April 3, 2011.
 
  Date Transaction Debit Credit
 
  b. Tanks a Lot makes its adjusting entries only once a year. Prepare the adjusting journal entry at December 31, 2011.
 
  Date Transaction Debit Credit

[dawsa925]

Answer to Question 1

B

Answer to Question 2

a.
Date Transaction Debit Credit
4/3/11 Cash 480
Unearned Revenue 480
To record cash received for subscriptions
b.
Date Transaction Debit Credit
4/3/11 Cash 320
Revenue 320
To record revenue earned