Test Bank for Intermediate Accounting, 11th Edition by David Spiceland, Mark Nelson, and Wayne Thomas.

   





!"#$%&'
() '
*" 
+,




01234568 8

, 




!
"#$%& '($)*#&
&"+,-)./-0+,)1
231)-3142+5)1
2+)62,35+7&
87)',+9:41:;+);3&</+& =>?@ABCDE@>FEGFHGI?HJFE>K LK
MA@NIODE>PFOCGQF?J@RGSK
T7)$+<+;3.4+& UIADE>I>DFD@FDQIFVIOEGE@>FCDK WK
QC>VSK
X7)Y:51,:0/1:Z.&1Z& =>?@ABCDE@>FEGFC\CEJC]JIFMAE@AK ^K
Z[.+,5& D@FDQIFVIOEGE@>SK
_7)`Z.a:,-31Z,b& cIOAICGIFE>FIdHEDeFVHIFD@FDA fK
;3</+& C>G?IAGFD@F@R>IAGSK
g7)":-+<:.+55& =>?@ABCDE@>FO@>?EABGK hK
IiMIODCDE@>GSK
j!
"#$%& '($)*#& "+,-)./-0+,)1
231)-3142+5&
12+)62,35+7&
87)k3:.& FJ@>PFREDQFAIJI\C>OIlFCK ^K
?H>VCBI>DCJFVIOEGE@>m
GMIOE?EOFdHCJEDeSK
T7)%31+,:3<:1b& nIGHJDGFE?FC>FCGGIDFEGFG@JVK ?@AK LK
B@AIFDQC>F]@@oF\CJHISK
X7)`Z-6<+1+.+55& p@>DCE>GFCJJFE>?@ABCDE@>K fK
>IOIGGCAeF?@AF?CEDQ?HJK
AIMAIGI>DCDE@>SK
_7)`Z-6,+2+.5:;+& qQIFOQC>PIFE>FIdHEDeF?A@BK hK
:.4Z-+& >@>@R>IAFDAC>GCODE@>GSK


01234568 9

, 
!"# $%&'"%("!)$) *+,-) .% /%
 )+0,!&%1%2&'%&'"%,+3 &%, (%
,&3#"%1%, %)&"+4%



5678 9:7;<6 5= =>
 =?
 
@ ABC D+0#&, &%) %, ,EF$)$%2"&G"" % /%
1)#+$4%
H AI=>C J!!3 &) .%) 1#+,&) %$'3E(% K%
2"%3 2),$"(4%
L AI?C M'"%("!)$) %&%) !E3("%, % N%
,+3 &%) %&'"%1) , !),E%
$&,&"+" &$4%
O AIP?Q J00EF) .%&'"%$,+"%,!!3 &) .% R%
0#,!&)!"$%S"#%&)+"4%
A7?T
$)("#$%&'"%S,E3"%1%3$) .% U%
) 1#+,&) %#"E,&)S"%&%!$&%1%
0#S)() .%)&4%
V

5678 9:7;<6 5= =>
 =?
 
@ A8C  D+0E)"$%! $" $3$%,+ .% /%
= ()11"#" &%2$"#S"#$4%
H AW>C J$$3+"$%,EE%&#, $,!&) $%!, %2"% R%
)(" &)1)"(%G)&'%,%0,#&)!3E,#%
" &)&F4%
L A6?=? C J$$3+"$%, %" &)&F%G)EE%! &) 3"% U%
= &%0"#,&"%) ("1) )&"EF4%
O AXT ?? ["\3)#"$%#"0#&) .%&'"% N%
= 1) , !),E%E)1"%1%, %" &)&F%) %
()$!#"&"%&)+"%1#,+"$4%
A9Y?C D. #"$%&'"%0$$)2)E)&F%1% K%
= ) 1E,&) 4%
%
Z

5678 9:7;<6 5= =>
 =?
%@ :?%? %],$)$%1%+",$3#"+" &%1#%1)^"(%  K%
01234568 9

,  



!" #!!$  %#& '  (
)*+,-
1!$ '% "2 3  $ $4
 5
./0,/,
$ $ " # $$ 3 % 
!  6 $
78-
9:./:-
; < $
"2 # &&
"# $6 
" =
%  !&3 ## 3

" 
>?:,
+-
@<<&

" #A@@B 6 
6  C
4
3 3!"3 $%
 " $
"
DE
FG*
?H*IJG

FK
,-KL

M
K.M:

M
NM:

O8,,.
Q"3 $6
" $ <$ " 
" & 5
I../-,,0
J,99:
#
%#!&" RSR
"2
P/9

" "
 "'
%" !$ &
S
I../-,,0
T  R&
% 3A@@BR # $ %  C
?,.N:
P/9
U@VW
)X/,:+:K
T YZ[\]Z^^_`^] $ A@@B'% " a
" $ 3
"% @ !"
"2
V "3 $3 b 3
#

"
7IK.,
T% %  !% $
S  QV (
c,:-
/d
X?I:
!"
"2  "3 $3 
eIcX?If

>J.-:
,9
T
% " 
" & $2 "
i 
" =
Gg.M,0
X/KK::/,
# $bB@ 
"% Q"
 3V  

hE

 FG*

?H*IJG
FK
,-KL


M
K.M:


M
NM:

 O
GgN,::

o    C
 
Gp-

1!#& '  #$ !$   a

2 " $  $ 4 "! 
 )
q:L-/,:
/

b %3
4
3 "3  5
/j,:




7c,+:K,:
L
b&
6  #$ 3
 $  2
"  (
/j,:
%    # R!
" 
>kL:
l$ " # $  #$ !$ 
" =
m% "2 # $ 66 " "3
<$ # $$ 3  n

01234568 9