Listed below are the account titles used by Southside Mattresses, each
of which is identified by a letter. For the following adjustment:
The federal income tax owed for the year must be increased
by $312.00. Indicate the account to be credited.
a. Merchandise inventory f. Income Summary
b. Office Supplies g. Purchases
c. Pre-paid Insurance h. Insurance Expense
d. Accounts Payable i. Office supplies Expense
e. Federal Cooperate j. Federal Cooperate Income Tax
Income Tax Payable Expense