問答題

The balance on Jane’s payables ledger control account is $31,554. Jane has discovered that she has not recorded: (i) A settlement discount of $53 received from a supplier; and (ii) A supplier’s invoice for $622. What amount should be reported for payables on Jane’s statement of financial position?
A、$30,879
B、$30,985
C、$32,123
D、$32,229

答案: A
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