111. Which of the following entries records the receipt of a utility bill from the water company? 
A. debit Utilities Expense; credit Accounts Payable
B. debit Utilities Payable; credit Accounts Receivable
C. debit Accounts Payable; credit Cash
D. debit Accounts Payable; credit Utilities Payable

112. Which of the following entries records the cash payment by Joe’s Care, Inc.? 
A. debit Capital Stock; credit Cash
B. debit Dividends; credit Cash
C. debit Salaries Expense; credit Cash
D. debit Salaries Expense; credit Salaries Payable

113. Office supplies were sold by J's Appliance Repair at cost to another repair shop, with cash received. Which of the following entries for J's Appliance Repair records this transaction? 
A. Office Supplies, debit; Cash, credit
B. Office Supplies, debit; Accounts Payable, credit
C. Cash, debit; Office Supplies, credit
D. Accounts Payable, debit; Office Supplies, credit

114. Office supplies purchased by J's Appliance Repair on account were returned. Which of the following entries for J's Appliance Repair records this transaction? 
A. Cash, debit; Office Supplies, credit
B. Office Supplies, debit; Accounts Receivable, credit
C. Accounts Payable, debit; Office Supplies, credit
D. Office Supplies, debit; Accounts Payable, credit

115. Cash was paid by J's Appliance Repair to creditors on account. Which of the following entries for J's records this transaction? 
A. Cash, debit; Capital Stock, credit
B. Accounts Payable, debit; Cash, credit
C. Accounts Receivable, debit; Cash, credit
D. Accounts Payable, debit; Account Receivable, credit

116. The process of initially recording a business transaction is called 
A. trial balancing
B. posting
C. journalizing
D. balancing

117. Which of the following entries records the acquisition of office supplies on account? 
A. Office Supplies, debit; Cash, credit
B. Cash, debit; Office Supplies, credit
C. Office Supplies, debit; Accounts Payable, credit
D. Accounts Receivable, debit; Office Supplies, credit

118. Which of the following entries records the acquisition of equipment on account? 
A. Equipment, debit; Accounts Payable, credit
B. Equipment, debit; Cash, credit
C. Accounts Payable, debit; Equipment, credit
D. Accounts Payable, debit; Notes Payable, credit

119. Which of the following entries records the payment of rent for the current month? 
A. Cash, debit; Rent Expense, credit
B. Rent Expense, debit; Cash, credit
C. Rent Expense, debit; Accounts Receivable, credit
D. Accounts Payable, debit; Rent Expense, credit

120. Which of the following entries records the receipt of cash from patients on account? 
A. Accounts Payable, debit; Fees Earned, credit
B. Accounts Receivable, debit; Fees Earned, credit
C. Accounts Receivable, debit; Cash, credit
D. Cash, debit; Accounts Receivable, credit