Question 14 Assume Unearned revenue of BHD23,000 for Najma company was earned prior the end of the year 31 December 2019. The adjusting entry that will be recorded is: Not yet wered Morked out of 3.00 Flag question Select one: O A. Dr unearned revenue BHD23,000 Cr Service revenue BHD23,000 B. Dr Cash BHD23,000 & Cr service revenue BHD23,000 OC. Dr service revenue BHD23,000 Cr unearned revenue BHD23,000 D. Dr Cash BHD23,000 & Cr unearned revenue BHD23,000 De 15 Not yet answered Naeema Co, a manufacturing firm, purchases raw material at a cost of BHD3,400 plus VAT at the standard rate of 5%. From the raw materials, Naeema Co makes finished products which it sells to retail outlet, KDS Co, for BHD 3,900 plus VAT at 5%. KDS Co sells the products to customers at a total price of BHD 4,300 plus VAT at 5%. How much the amount of VAT paid at each stage of the chain? Marked out of 3.00 Flag question Select one: A BHD 3400, BHD 3900, BHD 4300 B. BHD 170, BHD 195, BHD 215 C. None of the options D. BHD 3570, BHD 4095, BHD 4515