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If a bank statement included an EFT payment of $670 for insurance, the journal entry to record this reconciling item would include a a) credit to cash for $670. b) debit to accounts payable for $670. c) debit to cash for $670. d) credit to prepaid insurance for $670. Question 48 (1 point) If the bookkeeper mistakenly records a deposit of $530 as $350, the error would be shown on the bank reconciliation statement as a) $180 deduction from the book balance. b) $180 deduction from the bank balance. c) $180 addition to the book balance. d) $180 addition to the bank balance. Snowblowers Co. uses a perpetual inventory system. Nov 1 Beginning inventory 84 units @ $115 each 17 Purchases 76 units @ $130 each 24. Purchases 62 units @ $145 each A physical count of merchandise inventory on November 30 shows that 50 snowblowers are on hand. Under the average cost method, cost of goods sold for July was: a) $22,360 b) $28,530 Oc) $21.930 d) $22,188 e) $27,921 Company McLulu uses a perpetual inventory system and pays $500 for freight costs during a purchase transaction. If FOB Shipping Point has been used, how would McLuLu record the freight costs spent: a) Credit Freight In account for $500 b) Debit Fright In account for $500 c) Credit Inventory account for 500 d) Debit Inventory account for $500