Question

Table 3-1 \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{Lemon Car Rental Unadjusted Trial Balance December 31, 2008} \\ \hline Cash & & 7,450 & \multicolumn{2}{|l|}{\multirow[t]{2}{}{$ \longleftrightarrow $}} \\ \hline Supplies & & 1,600 & & \\ \hline Equipment & & 19,000 & & \\ \hline Accumulated Amortization & & & \multirow[t]{3}{}{\$} & 4,200 \\ \hline Accounts Payable & & & & 5,000 \\ \hline Lemon, Capital & & & & 5,600 \\ \hline Withdrawals & & 6,000 & & \\ \hline Rental Revenue & & & \multicolumn{2}{|r|}{\multirow[t]{3}{}{23,400}} \\ \hline Insurance Expense & & 7,000 & & \\ \hline Salary Expense & & 4,000 & & \\ \hline Repair Expense & & \[ \begin{array}{r} 3,150 \\ \hline 8,200 \end{array} \] & & \\ \hline \multicolumn{5}{|l|}{Adjusting entries to be recorded include: $ \leftarrow $} \\ \hline (1) Supplies used & \multirow[t]{2}{}{} & 1,600 & & \\ \hline \multirow[t]{2}{*}{(2) Amortization} & & \multicolumn{3}{|l|}{1,300} \\ \hline & & 2,200 & & \\ \hline \end{tabular} X9. Refer to Table 3-1. The credit column of the adjusted trial balance should total: A. $ \$ 45,300 $ B. $ \$ 49,300 $ C. $ \$ 49,500 \ll $ D. $ \$ 51,100 $

          Table 3-1
\begin{tabular}{|c|c|c|c|c|}
\hline \multicolumn{5}{|c|}{Lemon Car Rental Unadjusted Trial Balance December 31, 2008} \\
\hline Cash & & 7,450 & \multicolumn{2}{|l|}{\multirow[t]{2}{*}{\( \longleftrightarrow \)}} \\
\hline Supplies & & 1,600 & & \\
\hline Equipment & & 19,000 & & \\
\hline Accumulated Amortization & & & \multirow[t]{3}{*}{\$} & 4,200 \\
\hline Accounts Payable & & & & 5,000 \\
\hline Lemon, Capital & & & & 5,600 \\
\hline Withdrawals & & 6,000 & & \\
\hline Rental Revenue & & & \multicolumn{2}{|r|}{\multirow[t]{3}{*}{23,400}} \\
\hline Insurance Expense & & 7,000 & & \\
\hline Salary Expense & & 4,000 & & \\
\hline Repair Expense & & \[
\begin{array}{r}
3,150 \\
\hline 8,200
\end{array}
\] & & \\
\hline \multicolumn{5}{|l|}{Adjusting entries to be recorded include: \( \leftarrow \)} \\
\hline (1) Supplies used & \multirow[t]{2}{*}{} & 1,600 & & \\
\hline \multirow[t]{2}{*}{(2) Amortization} & & \multicolumn{3}{|l|}{1,300} \\
\hline & & 2,200 & & \\
\hline
\end{tabular}

X9. Refer to Table 3-1. The credit column of the adjusted trial balance should total:
A. \( \$ 45,300 \)
B. \( \$ 49,300 \)
C. \( \$ 49,500 \ll \)
D. \( \$ 51,100 \)

Table 3-1

5|c|Lemon Car Rental Unadjusted Trial Balance December 31, 2008

Cash 7,450 2|l|[t]2*⟷

Supplies 1,600

Equipment 19,000

Accumulated Amortization [t]3*$ 4,200

Accounts Payable 5,000

Lemon, Capital 5,600

Withdrawals 6,000

Rental Revenue 2|r|[t]3*23,400

Insurance Expense 7,000

Salary Expense 4,000

Repair Expense
3,150
8,200

5|l|Adjusting entries to be recorded include: ←

(1) Supplies used [t]2* 1,600

[t]2*(2) Amortization 3|l|1,300

2,200

X9. Refer to Table 3-1. The credit column of the adjusted trial balance should total:
A. $ 45,300
B. $ 49,300
C. $ 49,500 ≪
D. $ 51,100

Added by Luisa A.

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