On january 23, marco company sold inventory costing $23,000 to customers on account for a price of $44,000. which one of the following would be included in the journal entry necessary to record this transaction on january 23?

a. debit to cash $44,000
b. credit to cash $44,000
c. debit to cost of goods sold $44,000
d. debit to sales revenue $44,000
e. debit to accounts receivable $44,000
f. debit to inventory $23,000

e. DEBIT to Accounts Receivable $44,000

Explanation:

The accrual journal entry to record the sale involves a debit to the accounts receivable account and a credit to sales revenue;  

Income44000

Costing23000

e. DEBIT to Accounts Receivable $44,000  

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(a) when insurance is obtained through a reciprocal insurer, the insureds are sharing the risk of loss with other subscribers of that reciprocal.

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