Q1) According to the ABC General Ledger, Which 2 items have been coded to the wrong account?

A) Marketing Postage

B) MS User Conference

C) AT&T Mobile Phone

D) Commercial Truck

E) Verizon Office Phones

F) Workstation

G) Uber

H) Payroll Taxes

ABC General Ledger Detail

Year-to-Date (YTD) January - March

	Payee Name	Date	Payment Type	Number		Amount		Balance
Labor
	Jan payroll	15-Jan	ACH		$	59,413.67
	Jan payroll	31-Jan	ACH		$	59,413.67
	Feb payroll	15-Feb	ACH		$	59,413.67
	Feb payroll	28-Feb	ACH		$	118,827.33
	Mar payroll	15-Mar	ACH		$	118,827.33
	Mar payroll	31-Mar	ACH		$	118,827.33
	Labor
							$	534,723.00
Payroll and Benefits
	Medical Insurance		Check	5403	$	53,472.30
	Payroll Taxes		ACH		$	20,854.20
	Group Life Insurance		Check	5512	$	7,219
	Retirement		Wire		$	57,483
	Payroll and Benefits
							$	139,027.98
Telephone
	Verizon Office Phones		Check	5612	$	3,615.00
	AT&T Mobile Phone		Check	5613	$	7,230.00
	Vonage VOIP		Check	5748	$	1,205.00
	Telephone
							$	12,050.00
Training
	CISSP Security Conference		Credit Card		$	13,402.80
	MS User Conference		Credit Card		$	13,402.80
	Google is Better Conference		Credit Card		$	6,254.64
	Foresight CFO Financial Management		ACH		$	3,200.00
	Supervisor Coaching		ACH		$	8,415.76
	Training
							$	44,676.00
Travel
	Delta Flights		Credit Card		$	24,522.96
	Uber		Credit Card		$	5,573.40

Marketing Postage	Check	5900	$	13,376.16
Hotels	Credit Card		$	43,472.52
Meals	Credit Card		$	24,522.96
Travel
					$	111,468.00
Facilities Allocation
Jan			$	9,018.00
Feb			$	9,318.60
March			$	11,723.40
Facilities Allocation
					$	30,060.00
Equipment	Company Policy: Expense equipment that cost less than $1,500
Commercial Truck	Wire		$	60,017.00
Laptop	Check	5905	$	1,236.00
Workstation	Check	5924	$	1,423.00
Smartphone	Check	6215	$	599.00
Equipment
					$	63,275.00
Depreciation
Jan			$	64,488.47
Feb			$	67,272.73
March			$	68,058.80
Depreciation
					$	199,820.00
Total Operating Expense
					$	1,135,099.98