medium · Financial Accounting accounting-cycle-financial-statements

At year-end, a firm identifies that it has $800 of interest earned on its bank savings account that has not yet been recorded.

What is the effect of the adjusting entry on the accounting equation?

  1. Assets increase 800; Liabilities increase800
  2. Liabilities decrease 800; Equity increases800
  3. Assets increase 800; Equity increases800
  4. No effect, because the cash has not been received.

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