Please help with my accounting homework!?


Question:
XYZ Company entered into the following transactions during 2007:
(1.) The company was started with $22,000 of common stock issued to investors for cash.
(2.) The company purchased land on July 1 that cost $15,500 cash.
(3.) There were $700 of supplies purchased on account.
(4.) Sales on account amounted to $9,500.
(5.) Cash collections of receivables amounted to $5,500.
(6.) On October 1, 2007, the company paid $3,600 in advance for a 12-month insurance policy that became effective on October 1.
(7.) Supplies on hand as of December 31, 2007, amounted to $225.



17. The adjusting entry necessary to record the supplies expense would result in a:
A) $700 increase in assets and liabilities.
B) $700 decrease in assets and equity.
C) $475 decrease in assets and equity.
D) $475 increase in assets and liabilities.

Answer:
C) $475 decrease in assets (supplies) and equity (expense)
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