GB 518 RANK Extraordinary Life/gb518rank.com GB 518 RANK Extraordinary Life/gb518rank.com | Page 11

a two-year period . Apricot follows a policy of recording all prepaid expenses to asset accounts at the time of cash payment . The adjusting entry on December 31 , 2011 for Apricot would include :
A debit to an expense for $ 1,250 A debit to a prepaid expense for $ 1,250 A credit to an expense for $ 3,750 A debit to a prepaid expense for $ 3,750
A credit to a liability for $ 1,250 Question 24 . Question : On January 1 a company purchased a five-year insurance policy for $ 1,800 with coverage starting immediately . If the purchase was recorded in the Prepaid Insurance account and the company records adjustments only at year-end , the adjusting entry at the end of the first year is :
Cash , $ 1,800
Debit Prepaid Insurance , $ 1,800 ; credit
Debit Prepaid Insurance , $ 1,440 ; credit Insurance Expense , $ 1,440
Debit Prepaid Insurance , $ 360 ; credit Insurance Expense , $ 360
Debit Insurance Expense , $ 360 ; credit Prepaid Insurance , $ 360

a two-year period . Apricot follows a policy of recording all prepaid expenses to asset accounts at the time of cash payment . The adjusting entry on December 31 , 2011 for Apricot would include :

A debit to an expense for $ 1,250 A debit to a prepaid expense for $ 1,250 A credit to an expense for $ 3,750 A debit to a prepaid expense for $ 3,750

A credit to a liability for $ 1,250 Question 24 . Question : On January 1 a company purchased a five-year insurance policy for $ 1,800 with coverage starting immediately . If the purchase was recorded in the Prepaid Insurance account and the company records adjustments only at year-end , the adjusting entry at the end of the first year is :

Cash , $ 1,800

Debit Prepaid Insurance , $ 1,800 ; credit

Debit Prepaid Insurance , $ 1,440 ; credit Insurance Expense , $ 1,440

Debit Prepaid Insurance , $ 360 ; credit Insurance Expense , $ 360

Debit Insurance Expense , $ 360 ; credit Prepaid Insurance , $ 360