TEST BANK For College Accounting, A Practical Approach 14th Canadian Edition, By Jeffrey Slater, Debra Good | Verified Chapter's 1 - 13 | Complete Newest Version

%#&

&'



%%!#(
"#$

)'

*$%)%&
**$#%+
,-+
% .)
.))#
/""$0

&$1

.
$
'##



%233454
662789:851
,-%4
;<=>?@ABCDDEFG
HI>J?@AGKG LMMDNO?POQGHDOM@J?RG>OEGSADM@ENA@RTGLOGUO?ADENM?PDOG
00V WXYZ[Z[\]^[_]Z̀abZ[\]bcX]Yd[ebZf[a]fY]^eefd[bZ[\g]
]
0hVicZec]fY]bcX]Yf`f̀jZ[\]klfYXaaZf[^`]^eefd[bZ[\]_XaZ\[^bZf[a]c^a]mXX[]lXk`^eX_]mn]opqros]
thVpr]
uhVpvr]
2hVpwr]
xhVr``]fY]bcX]^mfyX]
r[ajXlz]W]
WZYYz]{] |nkXz]vp]
}m~XebZyXz]]{{]
hV|cX]bnkX]fY]mdaZ[Xaa]fl\^[Z€^bZf[]bc^b]e^[]ef[bZ[dX]Z[_XYZ[ZbXǹ]Za][fj[]^a]^]
thVafX̀]klfklZXbflacZkg]
uhVk^lb[XlacZkg]
2hVeflkfl^bZf[g]
xhV‚f[X]fY]bcX]
^mfyXg]r[ajXlz]p]
WZYYz]{] |nkXz]vp]
}m~XebZyXz]]{{]
]
ƒhV|cZa]bnkX]fY]mdaZ[Xaa]fl\^[Z€^bZf[]Za]adm~Xeb]bf]Z[ef„X]b^g]
thVafX̀]klfklZXbflacZkg]
uhVk^lb[XlacZkg]
2hVeflkfl^bZf[g]
xhVr``]fY]bcX]^mfyXg]
r[ajXlz]p]
WZYYz]{] |nkXz]vp]
}m~XebZyXz]]{{]
†hVqdbbZ[\]bcX]Z[Yfl„^bZf[]Z[bf]bcX]^eefd[bZ[\]anabX„]jfd`_]mX]e^`X̀_]
thV^[^ǹ€Z[\g]
uhVlXefl_Z[\g]
2hVe`^aaZYnZ[\g]
xhVad„„^lZ€Z[\g]
r[ajXlz]]‡]
WZYYz]ˆ] |nkXz]vp]

0

23456789

0
63
73



,


!
"##$%$#





0

23456789

00
63
73



, 


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

&%0!"$%"$,(%$&,"&4!
5

&1)00!2#&,+&&&4!
2

0)$-!*%$"%$)(,%+&4!
6

700!%'!(&!)+&8 $&!)$!
*%$$*(4!7+&8 $9!:!
:,''9!;!
<"9!=>!
?2@*(,.9!!ABA!
!
C


!)/.)+()-&!%'!)!*%$"%$)(,%+!/%!D?
!,+*0#/!
3

0,1,(/!"$&%+)0!$,&E4!
5

*)+!*%+(,+#!,+/',+,(0<4!
2

2#&,+&&!/*,&,%+&!1)/!2<!*)$ $!)/1,+,&($)(%$&4!
6

)&<!(%!&(!
#"4!7+&8 $9!:!
:,''9!A!
<"9!=>!
?2@*(,.9!!ABA!
F

7**%#+(,+-!$"%$(&!)$!0)&(!0"'#0!,+!)+&8 $,+-!8,*!%'!(!'%00%8,+-!G#&(,%+&H!
3

I%8!1#*!*)&!8)&!).),0)20!)(!(!+/!%'!(!0)&(!<)$H!
5

I%8!8 00!8 $!(!1"0%< &!($)(/!2<!1)+)-1 +(H!
2

:,/!(!*%1")+<!1)E!)!"$%',(!'%$!(!"$.,%#&!<)$H!
6

>)+!(!*%1")+<!")<!,(&!/2(&!%+!
(,1 H!7+&8 $9!J!
:,''9!K!
<"9!=>!
?2@*(,.9!!ABA!
!
L

7**%#+(,+-!"$%.,/&!,+'%$1)(,%+!(%!
3

1)+)-$&4!
5

-%.$+1 +(4!
2

,+.&(%$&4!
6

700!%'!(&!)+&8 $&!)$!
*%$$*(!7+&8 $9!:!
:,''9!;!
<"9!=>!
?2@*(,.9!!ABA!
M

N,*!%'!(!'%00%8,+-!,&!)!*)$)*($,&(,*!%'!)!&%0!"$%"$,(%$&,"H!
3

J#&,+&&!%8+/!2<!1%$!()+!%+!"$&%+!
5

O)&<!(%!'%$1!
2

O)*!&)$%0/$!)*(&!)&!)+!%8+$!%'!(!*%1")+<!
6

>)+!*%+(,+#!,+/',+,(0<!
7+&8 $9!J!
:,''9!A!
<"9!=>!
?2@*(,.9!!ABA!

0

23456789


63
73



, 


!"#$!%&'
'%

()%'#$%%
*&'+&
'%

,
$%-
".
/.!01

2
$#3%
*'"&
"&$
3$"&
./

!"#$!1

2
.*#$3
(-
0.!$
"&#
.#$
$!%.#1

4

55
./
"&$%$
#%*$!%
!$

+.!!$+"1

#%*$!6
7

7'//6
8
9-$6
:;

<(=$+"'>$6

8?8




@&'+&
'%
#
3>#"A$
./

%.5$
!.!'$".!%&'
/.!0
./
()%'#$%%B

,
9&$!$
'%
5'0'"$3
$!%.#5
!'%C1

2
9&$
()%'#$%%
+#
+.#"'#)$
'#3$/'#'"$5-1

2
9&$
.*#$!
0 C$%
55
"&$
3$+'%'.#%1

4

55
./
"&$%$
#%*$!%
!$

+.!!$+"1

#%*$!6
;

7'//6
8
9-$6
:;

<(=$+"'>$6

8?8


@&'+&
./
"&$
/.55.*'#A
'%
D<9

"-$
./
()%'#$%%
.!A#'E"'.#B

,
;.!.!"'.#

2
F!"#$!%&'

2
G.5$
!.!'$".!%&'

4
<$!"'.
#

#%*$!6
7

7'//6
H
9-$6
:;

<(=$+"'>$6

8?8



I


+.!.!"'.#

,
+#
+.#"'#)$
'#3$/'#'"$5-1

2
'%
.*#$3
(-
%&!$&.53$!%1

2
&%
5'0'"$3
!'%C
".
%&!$&.53$!%1

4
55
./
"&$
(.>$1


#%*$!6
7

7'//6
H
9-$6
:;

<(=$+"'>$6

8?8

0
9&$
G!(#$%?<J5$-

+"
'#
"&$
K#'"$3
G""$%
#3
D "'.#5
F.5'+'$%
'#
;#3
*$!$
%%$3
".

,
!$>$#"
/!)3
"
)(5'+
+.0#'$%1

2
!$5+$
55
./
"&$
.53
++.)#"'#A
!.+$3)!$%
*'"&
#$*
.#$%1

2
'0!.>$
"&$
++)!+-
./
"&$
+.0#-L%
/'##+'5
!$.!"'#A1

4
M."&


#3
;
!$
+.!!$+"1


#%*$!6
7

7'//6
H
9-$6
:;

<(=$+"'>$6

8?8


0

23456789


63
73



, 0


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

/
& %,0"-*$.
,(&1"-23

4
&"-)#",5)%%3

2
.%6$,
,(&1"-23

7
8(-
(#
50
"+(6
"%

,(%%,53

-.' %9
:

;$##9
<
=219
>:

?+@,5$69

<A<



B
8(5A#(%A1%(#$5
(%!"-$C"5$(-.

/
"$&
5(
$&1%(6
.(,$52
$-
.(&
'"23

4
. D
5(
&"E$&$C
1%(#$5.3

2
).)"2
(+5"$-
#)-*$-!
#%(&
*(-"5$(-.
"-*
!(6%-& -5
!%"-5.3

7
F(50


"-*
:
"%
,(%%,53


-.' %9
;

;$##9
<
=219
>:

?+@,5$69

<A<

G
H -%"2

,,15*

,,()-5$-!
I%$-,$1.
"%
50
)-*%2$-!
,(-,15.
50"5
&"D

)1
",,15"+
",,()-5$-!
1%",5$,.3


-.' %9
=JKL
;$##9

<
=219
=M

?+@,5$69

<A<



N
8(5A#(%A1%(#$5
+).$-...
"%
-(5
1%&$55*
5(
"%-
"-2

%6-)3

-.' %9
M
OPL

;$##9
Q
=219
=M

?+@,5$69

<A<

R
=0
1%$&"%2
(+@,5$6
(#
"
-(5A#(%A1%(#$5
+).$-..
$.
5(
&"E$&$C
%6-)3


-.' %9
M
OPL

;$##9
<
=219
=M

?+@,5$69

<A<


=0
-'
",,()-5$-!
*.$!-"5$(-
#(%
:"-"*"
$.
:H
3


-.' %9
M
OPL

;$##9
<
=219
=M

?+@,5$69

<A<






*$."*6"-5"!
(#
"
,(%1(%"5$(-
$.
50"5
.0"%0(*%.
"%
0*
1%.(-"2
$"+
#(%

50
,(%1(%"5$(-S.
*+5.3


-.' %9
M
OPL

;$##9
Q
=219
=M

?+@,5$69

<A<


0

23456789


63
73



, 


!"#$%&'#'!($$'"#%&#)&#$*"+,(#(*-.&#)/0$'0+&#)/$*(,,&!-&#)/,"11(0&.&#)/02'0%&#)/
(#+&#%020%&#)!&#(#$&(*&#!'01(%&'#3
4#,506
789:&!!6
;
-26
<
=>?$%&@6 ;A;
B
4,'*20'20&%'0,
&2#+,5&%
%
+(%
'!%

'5#034#,506
789
:&!!6C
-26
<
=>?$%&@6 ;A;
D
E(#(+(
(,#'%-%(+'2%+%
F<7G0"*,!'0($$'"#%&#)3
4#,506<4HG9
:&!!6C
-26
<
=>?$%&@6 ;A;
I


2"02','!($$'"#%&#)&,%'20'@&++$&,&'#A1(J0,5&%
",!"*/($$"0(%
&#!'01(%&'#34#,506
789
:&!!6;
-26
<
=>?$%&@6 ;A;
0
H&,%%
K!"#$%&'#,'!($$'"#%&#)3
4#,506

4#(*-.&#)

7$'0+&#)
B
E*(,,&!-&#)
D
G"11(0&.&#)
I
72'0%&#)
0
F#%020%&#)
:&!!6C
-269G
=>?$%&@6 ;A;
L
:&,$",,%
(+@(#%(),(#++&,(+@(#%(),'!,'*20'20&%'0,
&2,/2(0%#0,
&2,
(#+$'02'0(%&'#,3
4#,5064,'*20'20&%'0,
&2&,(>",&#,,%
(%
(,'#'5#03

(+@(#%()'!(,'*
20'20&%'0,
&2&,%
(%%
'5#01(J,(**'!%
+$&,&'#,!'0%
>",&#,,34#'%
0(+@(#%()&,
(,'!!'01(%&'#34+&,(+@(#%()&,%
(%&!%
>",&#,,$(##'%2(-&%,'>*&)(%&'#,/%
>",&#,,
'5#0$(#>!'0$+%'2(-%
1!0'120,'#(*(,,%,3

>",&#,,#+,5&%
%
+(%
'!%

'5#0'0%
$*',&#)'!%
>",&#,,3
42(0%#0,
&2&,(>",&#,,'5#+>-1'0%
(#'#20,'#3F%,(+@(#%()&,(,'!!'01(%&'#3


+&,(+@(#%(),(0%
(%2(0%#0,$'"*+*',20,'#(*(,,%,%'1%'>*&)(%&'#,'!%

2(0%#0,
&2(#+(2(0%#0,
&2#+,5&%
+(%
'!(2(0%#0'0M&%'!(2(0%#034*,'/
+&,()01#%,(1'#)%
2(0%#0,(0,'1%&1,
(0+%'+(*5&%
/(#+$(#0,"*%&#,%0(&#+
0*(%&'#,
&2,/(#+1#%(*%0("1(3

0

23456789


63
73



,




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





0

23456789


63
73



, 



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



!
%!
*
#!
&,$

&
!
&!
*!+%
"'&-.!/%#"%#'

%&$!'$%!+'&!
*',!'++$$!
%!,#-!'#0!$1
$!%2!
%&-!3
2!&%10*!$*'#$!'#!
$$14.!5*!+%#"%#'

%&!*'$!
1&



!
2!61
!
*!
$','&
'0!
$!
*'
!'!+%#"%#'

%&!
$!
%#!
22
+1
!
%!2%#
7!'&!8"&$$!
%!

$$1!8
#'!$*'#$7!$"+
'-!
%!
*!0&#'!"16
+7!+'&!6!'
'9
&0-!*
0*.!
:&!0&#'7!'!2%#
$!%2!61$
&$$!"#%2

$!'#!
'87!61
!%&-!
*!+%#"%#'

%&!
$!

$2!'!
'8;"'-
&0!
&


-.!<#%"#

%#$*
"$!'&!"'#
&#$*
"$!'#!&%
!
'87!61
!'&-!"#%2

$!'#!='$$
0&=!
%!
*!
%)&#3$4!'&!
'8!
&!
*
#!*'&$.!
>
22?!@! 5-"?!AB!
C6D+

,?!!E;E!
0FGH*'
!
$!
*!
22#&+!6
)&!I
&'&+
'!'&!J'&'0#
'!K++%1&

&0L!
K&$)#?!I
&'&+
'!'++%1&

&0!$#,$!
*!&$!%2!AM5ANOKP!1$#$!6-!"#%,

&0!2
&'&+
'!
$
'

&
$!
%!*"!
'(!+
$
%&$.!>'-;
%;'-!'+

,


$!
&+1!$
'

&
!"#"'#'

%&!'&!
'&'-$
$7!'1


&07!#01'
%#-!
$$1$7!'& !"'&&
&0.!J'&'0#
'!'++%1&

&0!$#,$!
*!&$!%2!
:O5ANOKP!1$#$!6-!"#%,

&0!$"+
';"1#"%$!#"%#
$.!
>
22?!@! 5-"?!AB!
C6D+

,?!!E;E!
!
QFGK!6%%(!$
%#!)%1!6!+%&$
#!'!
RFG
#+*'&
$!+%
"'&-.!
SFG
'&12'+
1##.!
2FG$#,
+!+%
"'&-.!
TFGO%&!%2!
*!'6%,!'#!
+%##+
.!K&$)#?!K!
>
22?!E! 5-"?!J/!
C6D+

,?!!E;E!
UFGK&!'++%1&

&0!2
#
!)%1!6!+%&$
#!'!
RFG
#+*'&
$!+%
"'&-.!
SFG
'&12'+
1##.!
2FG$#,
+!+%
"'&-.!
TFGO%&!%2!
*!'6%,!'#!
+%##+
.!K&$)#?!/!
>
22?!E! 5-"?!J/!
C6D+

,?!!E;E!
!
UFGK!5%-%
'!"'&
!)%1!6!+%&$
#!'!
RFG
#+*'&
$!+%
"'&-.!
SFG
'&12'+
1##.!
2FG$#,
+!+%
"'&-.!
TFGO%&!%2!
*!'6%,!'#!
+%##+
.!K&$)#?!V!
>
22?!E! 5-"?!J/!
C6D+

,?!!E;E!

0

23456789


63
73



,


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





0

23456789


63
73



, 


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

"#-."/-
+'
3
&
0%
'(
)"#*+'
1
2(#
'(.'/!
'"3(0
'"
'
(
/+'4#&5
6'4'
7%..6'8' 9*)
6':;'
<3=
/%0
6''8>8'
??
4@@';"#"$%"#'(
)"#%
&'
-&/'.(@@(5'/!
'ABCD'-@
&'.('" (-#/%#E+'
4#&5
6'B4FDG'
7%..6'H' 9*)
6'9B'
<3=
/%0
6''8>8'
'
?I
:"#"E
%"@'" (-#/"#/&')%
"%@*')(0%$
'&)
%"@>)-)(&
'
)(/&'/('&
0
'/!
'#

$&'
(.'
J/
#"@'-&
&+'
4#&5
6'B4FDG'
7%..6'H' 9*)
6'9B'
<3=
/%0
6''8>8'
B('
"!'(.'/!
'.(@@(5%#E'.%#"#%"@'&/"/


#/'-&
&K'%$
#/%.*'%.'/!
*'5(-@$'3
'(#&%$

$'"#'
%#/
#"@'('"#'
J/
#"@'&/"L
!(@$
+'
?M
:"#"E
'(.'/!
'D"@
&'
7
)"/

#/'4#&5
6'A#/
#"@'
7%..6'8' 9*)
6'D4'
<3=
/%0
6''8>8'
'
?N
9!
')"@%"

#/'


3
'-##%#E'.('
>

@
/%(#'4#&5
6'GJ/
#"@'
7%..6'8' 9*)
6'D4'
<3=
/%0
6''8>8'
?O
9!
'3"#L'5!('@
#$&'*(-'
(#
*'
4#&5
6'GJ/
#"@'
7%..6'8' 9*)
6'D4'
<3=
/%0
6''8>8'
'
?P
;"#"$"'C
0
#-
'4E
#*'
4#&5
6'GJ/
#"@'
7%..6'8' 9*)
6'D4'
<3=
/%0
6''8>8'
?Q
R(-'3%EE
&/'-&/(

'
4#&5
6'GJ/
#"@'
7%..6'8' 9*)
6'D4'
 01
3456789 107484