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15. Which of the following items would require an adjusting entry after preparation of the bank reconciliation? A.Errors made by the bank revealed by the bank reconciliation B. All items on the bank's side C. Errors made on the books revealed by the bank reconciliation D. Outstanding checks 16. A records and the depositor's cash balance in its bank account. A. bank statement is a document explaining the reasons for the difference between a depositor's cash B. deposit receipt C. remittance advice D. bank reconciliation 17. No journal entries are required for the reconciling items on the bank side because A. those transactions have already been recorded in the company ledger B. the adjusted balances on both sides are the same amounts C. the amounts are immaterial D. those transactions are already included in the bank balance. 18. Which of the following is included in the cost of a plant asset? A. amounts paid to make the asset ready for its intended use B. regular repair and maintenance cost C. replacement of damaged parts of the assct D. wages of workers who work with the asset 19. Which of the following is a characteristic of a plant asset, such as a building? A. It is used in the operation of a business. B. It is available for sale to customers in the ordinery course of business. C. It has a short useful life. D. It will have a negligible value at the end of its useful life. 20. Which of the following categories of assets should be depreciated? A. tangible property, plant and equipment, other than land B. intangible property C. land D. natural resources 21. Fred Inc. owns a delivery truck. Which of the following costs, associated with the truck, will be treated as a revenue expenditure? A. oil change and lubrication B. major engine overhaul C. modification for new use D. addition to storage capacity $1,000 and insurance while in transit of $500. At which of the following amounts would the machine be recorded? 22. Danube Corp. purchased a used machine for $10,000. The machine required installation costs of A. $10,000 B. $11,000 C. $10,500 D. $11,500 3