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Which of the following accounts is least likely to appear in an adjusting entry? a. Interest receivable. b. Salaries payable c. Property tax expense d. Cash On October 1, 2016, the $24, 000 premium on a one-year insurance contract for the building w paid and properly recorded. On December 31, 2016, at the end of the accounting period, what adjusting entry is needed? a. Prepaid insurance 18, 000 insurance expense 18, 000 b. Prepaid insurance 6, 000 Insurance expense 6, 000 c.) Insurance expense 6, 000 Prepaid insurance 6, 000 d. Insurance expense 18, 000 Prepaid insurance 18, 000 At the beginning of the current year, ABC Company had $1, 200 of supplies on hand. During the year, the company purchased supplies amounting to $7, 000 (paid for in cash and debited to Supplies). At the end of the year, a count of supplies reflected $1, 800 (i.e., ending balance). T adjusting entry to record this at the end of the year includes a. Credit to Supplies of $6, 400 b. Debit to Supplies of $1, 800 c. Credit to Supplies of $7, 600. d. None of the above. If a company reported the following items on its income statement (cost of goods sold, $6, income tax expense, $2, 000: interest expense, $100: operating expenses $3, 900: sales $15, 000), what amount would be reported for subtotal "income from operations"? a. $5, 100 b. $3, 000 c. $3, 100 d. $5, 000