After making four quarterly estimated payments of $3,500, a corporation's actual income tax liability for the year is $17,200 . The year-end adjusting entry would require

a. a debit to Income Tax Payable for $3,200.
b. a debit to Cash for $3,200.
c. a credit to Cash for $3,200.
d. a debit to Income Tax Expense for $3,200.


d

Business

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Which of the following is NOT an advantage of establishing a long-term partnership?

A. Improved performance B. Improved innovation C. Risk is eventually transferred to the other party D. More efficient utilization of resources E. Reduced administration costs

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A. Eliminate the risk B. Provide a means for covering losses C. Create high insurance costs D. Develop a new policy to be purchased by the insured

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Indicate whether the statement is true or false

Business