On a Worksheet If the Opening Balance of the Salaries

Multiple Choice

On a worksheet if the opening balance of the salaries expenses account was $7000, a reversing entry for $800 was completed for salaries accrued in the previous year and $600 of salaries were prepaid in the current year the balance of salaries expense transferred to the income statement column would be:

A) $6800.
B) $7200.
C) $8400.
D) $5600.