On October 1st, a company received $30,000 in cash and a building worth $200,000, and in return, issued common stock to an investor. Create the complete journal entry and post to the appropriate T-accounts.

1. Journal:

October 1:

Debit Cash $30,000

Debit Building $200,000

Credit Common Stock $230,000

To record the receipt of cash and building for common stock.

2. T-accounts:

Cash Account

Date  Description            Debit       Credit        Balance

Oct. 1 Common Stock  $30,000                      $30,000

Building Account

Oct. 1 Common Stock  $200,000                  $200,000

Common Stock

Oct. 1 Cash                                    $30,000     $30,000

Oct. 1 Building                            $200,000   $200,000

Explanation:

Journal entries show the accounts to be debited and credited respectively.  They are the initial records of a business transaction.  They can be used to post any transaction, make adjustments to the accounts, and close the accounts at the end of the accounting period.

if kj of heat is transferred o 1200 g liquid water at 36'c, what would the new temperature of the water be? (he specific heat capacity of liquid water is 4.186 j/g''c)

a. 15'c

b.100'c

c.51'c

d.36'c