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1,From the following list of account balances, calculate the correct amount of current liabilities:

Accounts receivable $5,000

Accounts payable 6,300

Unearned revenues 900

Rent expense 1,200

Sales revenue 46,300

Sales tax payable 3,700

Estimated warranty payable 800

Note payable, due in 90 days 1,300

Accumulated depreciation 700

(A) $12,100 (B) $13,000 (C) $15,000 (D) $61,200 (E) $59,300

2. The CPA firm auditing IBN Company found that profit had been overstated. Which of the following errors could be the cause?
3. 1. Failure to record depreciation expense for the period.
   2. No entry made to record purchase of land for cash on the last day of the year.
   3. Failure to record payment of an account payable on the last day of the year.
   4. Failure to make an adjusting entry to record revenue which had been earned but not yet billed to customers.
   5. No entry made to record owner draw cash for his personal use.

3. Of the following adjusting entries, which one results in an increase in liabilities and the recognition of an expense at the end of an accounting period?

(A) The entry to accrue salaries owed to employees at the end of the period.

(B) The entry to record revenue earned but not yet collected or recorded

(C) The entry to record earned portion of rent previously received in advance from a tenant.

(D) The entry to write off a portion of unexpired insurance.

5. None of the above

4. Before any month-end adjustments are made, the profit of LP Company is $550,000. However, the following adjustments are necessary: office supplies used, $35,000; services performed for clients but not yet recorded or collected, $12,300; interest accrued on note payable to bank, $14,100. After adjusting entries are made for the items listed above, LP Companys profit would be:

(A) $488,600 (B) $513,200 (C) $536,200 (D) 583,200 (E) $541,400