MC Qu. 109 An adjusting entry was made on December ...
An
adjusting entry was made on December 31, 2014 to accrue a salary
expense of $1,200. Which of the following entries would be prepared to
record the next payment of salaries on January, 2015 in the amount of
$3,000? |  |
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 | |
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| → |  |
$3,000 (total) - $1,200 (accrued) = $1,800 expense
