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A partial listing of a company’s accounts are listed below: Sales Revenue $190,0

ID: 2406744 • Letter: A

Question

A partial listing of a company’s accounts are listed below:

      Sales Revenue                               $190,000                 Depreciation Expense          $20,000

      COGS                                                 84,000                  Rent Expense                          8,000

      Cash                                                     1,000                Unearned Revenue                   2,000

      Building       200,000                Wage Expense                       30,000

      Accumulated Depreciation                44,000                  Interest Expense                      3,000

      Note Payable                                      50,000                Service Revenue                    60,000

      Dividends                                             4,000                 Goodwill                                   7,000

The closing entry to close the Income Summary would include a debit to Income Summary for:

$101,000

$122,000

$105,000

$ 77,000

A.

$101,000

B.

$122,000

C.

$105,000

D.

$ 77,000

Explanation / Answer

Answer is C. $ 105000 Explanation: Revenues: Sales revenue 190000 Service revenue 60000 Total revenue 250000 Less: Expense COGS 84000 Depreciation 20000 Rent expense 8000 Interest expense 3000 Wages Expense 30000 Net Income 105000

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