b.snow removal services that have been provided but have not to be billed or paid

c.an commitment that has actually been signed for snow removal services for the following three months

d.snow removal services that has actually been listed and payment on the very same day

73.Which that the complying with is thought about to it is in an accrued expense?

a.A computer system technician has actually installed the latest software updates and also was paid on the exact same day.

You are watching: Which of the following is considered to be unearned revenue?

b.A computer system technician has actually been payment in advance to install software application updates together they become available.

c.A computer system technician has just signed an covenant with you about pricing because that future work.

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d.A computer system technician has actually installed the latest software application updates, however you have actually not received an invoice ormade payment.

74.Which account would normally not need an adjusting entry?

a.Wages Expense

b.Accounts Receivable

c.Accumulated Depreciation

d.Cash

75.Which one of the accounts listed below would most likely be included in an accumulation adjusting entry?

a.Insurance Expense

b.Prepaid Rent

c.Interest Expense

d.Unearned Rent

76.Which of the complying with accounts would likely be included in a deferral adjusting entry?

a.Interest Revenue

b.Unearned Revenue

c.Salaries Payable

d.Accounts Receivable

77.The balance in the prepaid rental account before adjustment at the finish of the year is $32,000, which represents fourmonths' rent paid on December 1.  The adjusting entry forced on December 31 is

a.debit rental Expense, $8,000; credit Prepaid Rent, $8,000

b.debit Prepaid Rent, $24,000; credit Rent Expense, $8,000

c.debit rental Expense, $24,000; credit Prepaid Rent, $8,000

d.debit Prepaid Rent, $8,000; credit Rent Expense, $8,000

78.The balance in the office provides account on January 1 was $7,000, gives purchased throughout January were$3,000, and also the provides on hand at January 30 were $2,000.  The amount come be offered for the suitable adjustingentry is

a. $4,300

b. $12,000

c. $5,000

d. $8,000

79.Which the the complying with is the proper adjusting entry, based upon a prepaid insurance money account balance beforeadjustment of $14,000 and unexpired insurance money of $3,000, for the fiscal year ending on April 30?

a.debit insurance allowance Expense, $3,000; credit transaction Prepaid Insurance, $3,000

b.debit insurance money Expense, $14,000; credit transaction Prepaid Insurance, $14,000

c.debit Prepaid Insurance, $11,000; credit Insurance Expense, $11,000

d.debit insurance allowance Expense, $11,000; credit transaction Prepaid Insurance, $11,000

80.The entry to adjust for the expense of supplies used throughout the accounting period is