Which is not an SQL command in which data can be changed in the ...

[gonzo233]

Which is not an SQL command in which data can be changed in the database?
 a. INSERT
  b. DELETE
  c. UPDATE
  d. CREATE

Question 2

MT Pockets, Inc.'s unadjusted trial balance and additional information are below:
 
  MT Pockets, Inc.
   Unadjusted Trial Balance
   December 31, 2011
   Debit Credit
  Cash  40,000
  Accounts receivable 30,000
  Truck 120,000
  Accumulated depreciation  0
  Note payable 60,000
  Interest payable 0
  Salary payable 0
  Common stock 90,000
  Service revenue 100,000
  Interest expense 0
  Salary expense 60,000
  Depreciation expense 0
  Totals 250,000 250,000
  The truck was purchased on January 1, 2011 and has an estimated useful life of ten years and 0 residual value. MT Pockets uses straight-line depreciation. The 60,000, 6, two-year note was issued on February 1, 2011. On December 31, 2011, MT Pockets owes its employee 10,000, which will be paid in January 2012.
 
  A. Record MT Pockets' year-end adjusting journal entries using the information above.
 
  Date Transaction Debit Credit
  12/31/11
 
  ___________________ ___________________ ___________________
  12/31/11
 
  ___________________ ___________________ ___________________
  12/31/11
 
  B. Using the information MT's Unadjusted Trial Balance, prepare MT Pockets' adjusted trial balance.
 
   MT Pockets, Inc.
   Adjusted Trial Balance
   December 31, 2011
   Debit Credit
  Cash
  Accounts receivable
  Truck
  Accumulated depreciation
  Note payable
  Interest payable
  Salary payable
  Common stock
  Service revenue
  Salary expense
  Interest expense
  Depreciation expense
  Totals

[dominiqueenicolee]

Answer to Question 1

D

Answer to Question 2

A.
Date Transaction Debit Credit
12/31/11 Depreciation expense 12,000
Accumulated depreciation 12,000
To record depreciation for the year
___________________ ___________________ ___________________ ___
12/31/11 Interest expense 3,300
Interest payable 3,300
To record interest expense for the year
___________________ ___________________ ___________________ ____
12/31/11 Salary expense 10,000
Salary payable 10,000
To accrue salary expense at year end
B.
MT Pockets, Inc.
Adjusted Trial Balance
December 31,2011
Debit Credit
Cash  40,000
Accounts receivable 30,000
Truck 120,000
Accumulated depreciation  12,000
Note Payable 60,000
Interest payable 3,300
Salary payable 10,000
Common stock 90,000
Service revenue 100,000
Salary expense 70,000
Interest expense
Depreciation expense 12,000
Totals 275,300 275,300

[gonzo233]

Gracias!

[peter]

Excellent