【单选题】Prior to recording adjusting entries, the Office Supplies account had a $359 debit balance. A physical count of the supplies showed $105 of unused supplies available. The required adjusting entry is:
A.
Debit Office Supplies $105 and credit Office Supplies Expense $105.
B.
Debit Office Supplies Expense $105 and credit Office Supplies $105.
C.
Debit Office Supplies Expense $254 and credit Office Supplies $254.
D.
Debit Office Supplies $254 and credit Office Supplies Expense $254.
【单选题】Prior to recording adjusting entries, the Office Supplies account had a $359 debit balance. A physical count of the supplies showed $105 of unused supplies available. The required adjusting entry is:
A.
Debit Office Supplies $254 and credit Office Supplies Expense $254.
B.
Debit Office Supplies $105 and credit Supplies Expense $254.
C.
Debit Office Supplies $105 and credit Office Supplies Expense $105.
D.
Debit Office Supplies Expense $254 and credit Office Supplies $254.
E.
Debit Office Supplies Expense $105 and credit Office Supplies $105.
【简答题】A.The person in charge is not in the office. B.The supplies are out of stock for the moment. C.They failed to reach an agreement on the price. D.The company is re-cataloguing the items.