試題詳解

1. At September 1，2010，Baxter Inc reported Retained Earnings of $136,000. During the month, Baxter generated revenues of $20,000，incurred expenses of $12,000, purchased equipment for $5,000 and paid dividends of $2,000. What is the balance in Retained Earnings at September 31, 2010?
(A) $136,000 debit
(B) $8,000 credit
(C) $137,000 credit
(D)$142,000 credit