XYZ Company began its activities at 31/12/2018 by consolidating X, Y and Z companies, registered all its assets with fair value. The following is accounts appeared in B/S and income statement. (in JD) for 2018 A/R 200 Machines 200 inventory 180 capital 170 For 2019 A/R 230 machines 300 inventory 150 capital 170 Sales 900 depreciation expense 30 dividends 50 Notes 1. price index numbers: 130% at 31/12/2018 150% represent the mean of 2019 160% at 31/12/2019 2. A machine of 100 JD cost was purchased at 1/7/2019 depreciated at 10% 3. Sales purchases and expenses happen during the year. 4. Dividends were paid at 31/12/2019.

1.The adjusting of A/R of 31/12/2018 by JD price at 31/12/2019 (2 Points)

a) 200

b) 246.15

c) 213.33

d) 230.76

[10:04 AM, 2/9/2021] Sa3eed: The adjusting of machines of 31/12/2018 by JD price at 31/12/2019Immersive Reader (2 Points) a) 352.8 b) 230.76 c) 246.15 d)213.33 [10:04 AM, 2/9/2021] Sa3eed: The adjusting of inventory of 31/12/2019 by JD price at 31/12/2019Immersive Reader (2 Points) a) 150 b)184.6 c)160 d)192 [10:04 AM, 2/9/2021] Sa3eed: 4.The adjusting of capital of 31/12/2019 by JD price at 31/12/2019.Immersive Reader (2 Points) a) 170 b) 181.3 c) 196.15 d) 209.23 5.The adjusting of machines of 31/12/2019 by JD price at 31/12/2019 (2 Points) a) 246.15 b) 352.8 c) 106.6 d) 369.2 6.The adjusting of sales: (2 Points) a) 900 b) 1107.69 c) 960 d) 1038.46 7.The adjusting of dividends : (2 Points) a) 50 b) 61.5 c) 53.3 d) 57.69 8.The adjusting of depreciation expense (2 Points) a) 24.6 b) 30.76 c) 29.9 d) 26.66