[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fhWEbfPRNpYtT2lC4UevEm-M5BoOJsZRoHVDO4TrwjI0":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":18,"related":19,"source":23,"type":24},[],"2023-05-08 15:40:22",954977234,[8,9,10,11],"$455,000","$533,750","$10,000","$35,000",{"courseId":13,"courseImg":14,"courseName":15,"workId":16,"workName":17},"1000064254","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F9d021eb68eb85598b8a94174044d7805.jpg","financial accounting","50171412","financial accounting教程考试","WilliamsInstruments had retained earnings of $350,000 at December 31,2020. Net income for 2021 totaled $183,750,anddividends declared for 2021 were $78,750.How much retained earnings should Williams report at December 31, 2021?( )",[20,25,34,43,52,61,67,76,85,94],{"answer":21,"createTime":5,"id":6,"options":22,"question":18,"source":23,"type":24},[],[8,9,10,11],"v2",0,{"answer":26,"createTime":5,"id":27,"options":28,"question":33,"source":23,"type":24},[],954977235,[29,30,31,32],"$232,000","$220,000","$68,000","$218,000","The stockholders' equity of Kozlozsky Company at the beginning and end of 2021 totaled $12600 and $138,000, respectively. Assets at the beginning of 2021 were $150,000. If the liabilities of Kozlozsky Com-pany increased by $70,000 in 2021, how much were total assets at the end of 2021? Use the accounting eq-uation.( )",{"answer":35,"createTime":5,"id":36,"options":37,"question":42,"source":23,"type":24},[],954977236,[38,39,40,41],"debit Cash, credit Accounts Receivable, credit Service Revenue","debit Cash, debit Accounts Receivable, credit Service Revenue","debit Cash, debit Service Revenue, credit Accounts Receivable","debit Cash, credit Service Revenue","An attorney performs services of $1,100 for a client and receives $400 cash with the remainder on acco-unt. The journal entry for this transaction would( )",{"answer":44,"createTime":5,"id":45,"options":46,"question":51,"source":23,"type":24},[],954977245,[47,48,49,50],"decrease total assets and increase total liabilities by $25,000","increase both total assets and total liabilities by $70,000","decrease both total assets and total liabilities by $25,000","increase both total assets and total liabilities by $95,000","Purchasing a building for $95,000 by paying cash of $25,000 and signing a note payable for $70,000 will( )",{"answer":53,"createTime":5,"id":54,"options":55,"question":60,"source":23,"type":24},[],954977256,[56,57,58,59],"Hurts the current ratio and improves the debt ratio","Improves the current ratio and doesn't affect the debt ratio","Improves both ratios","Hurts both ratios","FedEx earns service revenue of $750,000. How does this transaction affect FedEx's current and debt ratios?( )",{"answer":62,"createTime":5,"id":63,"options":64,"question":66,"source":23,"type":24},[],954977257,[59,56,58,65],"Improves the current ratio and hurts the debt ratio","Suppose Rose Corporation borrows $10 million on a 10-year note payable. How does this transaction affect Rose's current ratio and debt ratio?( )",{"answer":68,"createTime":5,"id":69,"options":70,"question":75,"source":23,"type":24},[],954977268,[71,72,73,74],"original cost, less physical deterioration","original cost","resale value","current replacement cost","When applying the lower-of-cost-or-market rule to inventory, "market' generally means ( )",{"answer":77,"createTime":5,"id":78,"options":79,"question":84,"source":23,"type":24},[],954977274,[80,81,82,83],"4.5 times","4.9 times","9.5 times","4.8 times","Palamino Company had an $18,000 beginning inventory and a $21,000 ending inventory. Net sales were 200,000; purchases, $95,000; purchase returns and allowances, $6,000; and freight in,$8,000.What is Palamino's rate of inventory turnover?( )",{"answer":86,"createTime":5,"id":87,"options":88,"question":93,"source":23,"type":24},[],954977283,[89,90,91,92],"Loss, $1,050","Loss, $125","Gain,$800","Gain, $1,050","Ringle Company purchased a machine for $10,200 on January 1,2021.The machine has been depreciated using the straight-line method over an eight-year life and $800 residual value. Ringle sold the machine on January 1,2023, for $8,900.What gain or loss should Ringle record on the sale?( )",{"answer":95,"createTime":5,"id":96,"options":97,"question":102,"source":23,"type":24},[],954977288,[98,99,100,101],"$80,000","$140,000","$85,000","$100,000","Sheridan Moving &Storage Co. paid $80,000 for 25% of the common stock of HollandCo.Holland earned net income of $60,000 and declared and paid dividends of $40,000. The carrying value of Sheridan's investment in Holland is( )"]