Accounting 0452 · IGCSE · The trial balance

The trial balance — practice question

In her first financial year, a trader paid $1800 for insurance and $3200 for rent. By the end of the financial year, she had transferred insurance of $1500 and rent of $3600 to the income statement. What do the balances left on the accounts at the end of the financial year show?

  • Ainsurance account: accrued expense; rent account: accrued expense
  • Binsurance account: accrued expense; rent account: prepaid expense
  • Cinsurance account: prepaid expense; rent account: accrued expense
  • Dinsurance account: prepaid expense; rent account: prepaid expense

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