每日一练F3 答案回复可见 statements, insurance, company, appear, should

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At 1 July 2004 a company had prepaid insurance of $8,200. On 1 January 2005 the company paid $38,000 for
insurance for the year to 30 September 2005.

What figures should appear for insurance in the company’s financial statements for the year ended 30 June
2005?

       Income statement                  Balance sheet
A     $27,200                                 Prepayment $19,000
B     $39,300                                 repayment $9,500
C     $36,700                                 Prepayment $9,500
D     $55,700                                 repayment $9,500

C