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This Question: 2 pts 19 of 50 (31 complete) This Tes Spring Company has assets and equity that amount to $290,000 and $50,000, respectively. Liabilities total A. $240,000 B. $50,000 c. $290,000 D. $340,000 This Question: 2 pts 17 of 50 (31 complete) This Test: 100 pts possible On December 31, 2018 the balance in Energy Exploration Company's Unearned Revenue account was a credit of $8,000. In January, 2019, the company received an advance payment of $11,000 from a new customer for services to be performed. By January 31, adjustments were made to recognize $7,000 of the revenue that had been earned during January. What was the balance in Unearned Revenue on January 31, 2019? A. $7,000 credit B. $11,000 debit C. $12,000 credit D. $8,000 credit This Question: 2 pts 10 of 50 (31 complete) This Test: 100 pts possible A company that uses a perpetual inventory system purchased inventory on account and later returned goods worth $400 to the vendor. Which of the following would be the correct journal entry to record these returns? 400 400 400 400 O A. Accounts Payable Purchase Returns B. Merchandise Inventory Accounts Payable OC. Purchase Returns Accounts Payable D. Accounts Payable Merchandise Inventory 400 400 400 400 This Question: 2 pts 6 of 50 (31 complete) This Test: 100 pts possible On March 18, James Smith purchased $5,000.00 of furniture from Home Furnishings on account. The cost of the goods was $3,000.00. On March 20, Home Furnishings granted the customer a $200.00 sales allowance for goods damaged in transit. Which of the following represents the correct way to record this transaction? 200 200 200 200 O A. Sales Returns and Allowances Cash OB. Sales Revenue Cash OC. Refunds Payable Accounts Receivable D. Refunds Payable Cash 200 200 200 200 120 Merchandise Inventory Estimated Returns Inventory 120