The National Environmental Policy Act became effective in:
A) 1964. B) 1934. C) 1970. D) 1946. E) 1976.
C
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Use the following account balances from the adjusted trial balance columns of RB Auto's worksheet to answer below question.AccountDebit BalanceCredit Balance Cash 20,500 Merchandise Inventory 1,000 Accounts Payable 2,800 R. Holloway, Drawing 500 R. Holloway, Capital 13,000 Sales 15,000 Purchases 2,000 Purchase Returns and Allowances 200 Rent Expense 3,000 Salaries Expense 4,000 Select the closing entry that RB Auto would make at the end of the accounting period to close their revenue accounts and income statement accounts with credit balances.
A. debit Sales and credit Income Summary for $15,000. B. debit Sales for $15,000; debit R Holloway, Capital for $13,000 and credit Income Summary for $28,000. C. debit Sales $15,000; debit Purchase Returns and Allowances $200 and credit Income Summary for $15,200. D. debit Income Summary for $15,000 and credit Sales for $15,000.
Under the perpetual inventory system, the purchase of merchandise is recorded with a debit to Purchases
Indicate whether the statement is true or false
Dechter Company acquired a mine for $1,800,000 which has an estimated residual value of $300,000 and contains an estimated 1,500,000 tons of coal. If 230,000 tons of coal are mined and sold during the first year, the entry to record the depletion charge is:
A) Accumulated Depletion-Coal Deposits 230,000 Depletion Expense-Coal Deposits 230,000 B) Accumulated Depreciation-Asset 276,000 Asset 276,000 C) Depletion Expense-Coal Deposits 230,000 Accumulated Depletion-Coal Deposits 230,000 D) Accumulated Depletion-Coal Deposits 230,000 Coal Deposits 230,000
What pitfall might affect the ability to attain a patent?
a. developing a prototype b. disclosing the product or service to the public before the patent is filed c. not filing for the patent 45 days after the invention of the product d. not having the company logo on the product