对涉及建筑主体和承重结构变动的装修工程，建设单位应在施工前委托（）提出设计方案，经原审查机构审批后方可施工。

On 12/1/13, FastForward paid $2,400 for insurance for 2-years (24-months, December 2013 through November 2015).FastForward recorded the expenditure as Prepaid Insurance on 12/1/13. What adjustment entry is required on December 31, 2013？

A、Insurance Expense 50 Prepaid Insurance 50

B、Insurance Expense 100 Prepaid Insurance 50

C、Insurance Expense 50 Prepaid Insurance 100

D、None of the above.

A、Dr. Prepaid Expenses—Prepaid Insurance $1200 Cr. Cash $1200

B、Dr. Prepaid Expenses—Prepaid Insurance $600 Cr. Cash $600

C、Dr. Prepaid Expenses—Prepaid Insurance $1000 Cr. Cash $1000

D、None of the above.

A、Prepaid insurance 20,000 Cash in Bank 20,000

B、Prepaid insurance 40,000 Cash in Bank 40,000

C、Prepaid insurance 20,000 Cash in Bank 40,000

D、None of the above.

A、prepaid insurance

B、insurance expense

C、office supplies

D、income summary

4 At 1 July 2004 a limited liability company’s capital structure was as follows:

Share capital 1,000,000 shares of 50c each 500,000

Share premium account 400,000

In the year ended 30 June 2005 the company made the following share issues:

1 January 2005

A bonus issue of one share for every four in issue at that date, using the share premium account.

1 April 2005

A rights issue of one share for every ten in issue at that date, at $1·50 per share.

What will be the balances on the company’s share capital and share premium accounts at 30 June 2005 as a

result of these issues？