# 1/Janson Corporation Co.'s trial balance included the following account balances at December 31, 2018: Accounts payable...

###### Question:

1/Janson Corporation Co.'s trial balance included the following account balances at December 31, 2018:

 Accounts payable $26,500 Bond payable, due 2027 24,000 Salaries payable 17,400 Note payable, due 2019 20,300 Note payable, due 2023 41,200 What amount should be included in the current liabilities section of Janson's December 31, 2018, balance sheet? Multiple Choice •$67,900.

• $105,400. •$43,900.

2/ anson Corporation Co.'s trial balance included the following account balances at December 31, 2018:

 Accounts receivable $12,600 Inventories 40,000 Patent 13,300 Investments 30,400 Prepaid insurance 7,200 Note receivable, due 2021 51,400 Investments consist of treasury bills that were purchased in November, 2018 and mature in January, 2019. Prepaid insurance is for two years. What amount should be included in the current asset section of Janson’s December 31, 2018, balance sheet? Multiple Choice •$ 86,600.

• $90,200. •$ 138,000.

• $56,200. 3/ The following partial balance sheet ($ in thousands) for Paisano Seafood Inc. is shown below.

 Assets Liabilities and Equity Current assets: Current liabilities: Cash $62 Accounts payable$ 224 Accounts receivable (net) 174 Other liabilities 61 Notes receivable 63 Total current liabilities 285 Inventories 209 Long-term liabilities 99 Prepaid expenses 32 Total liabilities 384 Total current assets 540 Shareholders' equity: Plant assets (net) 268 Capital stock 141 Retained earnings 283 Total shareholders' equity 424 Total assets $808 Total liabilities and equity$ 808

Multiple Choice

• 1.41.

• 1.05.

• 1.89.

• 0.28.

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