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NEW QUESTION: 1
An entity has a US $100,000 liability on the books. In 12 months, US $110.000 will be due including 10% interest. The entity negotiates settlement of the debt today by exchanging customer receivables with a carrying amount of US $90,000. What is the journal entry today?
A. Liability US $100.000 Receivables US $99.000 Gain 1.000
B. Liability US $100,000 Receivables US $90,000 Gain 10.000
C. Liability US $110.000 Receivables US $90,000 Gain 20,000
D. Liability US $110.000 Receivables US $99.000 Gain 11.000
Answer: B
Explanation:
An entity may derecognize a financial liability when it is extinguished. This condition is met when the debtor discharges the debt by paying the creditor, such as with cash other financial assets receivables, goods, or services. Consequently, the liability should be debited for its US $100.000 balance Receivables with a US $90.000 balance are given up so that account should be credited. The difference is again.
NEW QUESTION: 2
A supplier is invited to start a qualification.
Which activity does the supplier perform first before appearing in Qualified status?
A. Participate in a sourcing event.
B. Select a region and commodity.
C. Answer the questionnaire.
D. Upload certificates of insurance.
Answer: C
NEW QUESTION: 3
In a 2-node cluster with cluster HA enabled, which node has Epsilon by default?
A. the node that's been running for the longest amount of time
B. the node with the lower system ID
C. neither node
D. the node serving as mgwd ring master
E. the first node to join the cluster
Answer: C
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