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3.( ) Adans Company is a retailer and uses a perpetual inventory system. Which statement is correct? (A) Returns of merchandise inventory by Adans Company to a manufacturer are credited to merchandise inventory. (B) Freight paid to get merchandise inventory to Adans Company’s store is debited to Freight Expense. (C) A return of merchandise inventory by one of Adans Company's customers is credited to merchandise inventory. (D) Discounts taken by Adans Company's customers are credited to merchandise inventory.

4. ( ) In 2010 Wilkinson Company had net credit sales of $1,125,000. On January 1, 2010, Allowance for Doubtful Accounts had a credit balance of $27,000. During 2010, $45,000 of uncollectible accounts receivable were written off. Past experience indicates that the allowance should be 10% of the balance in receivables (percentage of receivables basis). If the accounts receivable balance at December 31 was $300,000, what is the required adjustment to the Allowance for Doubtful Accounts at December 31, 2010? (A)$30.000(B)$112.500 (C) $ 48,000 (D) $ 45,000

5.( ) The board of directors of Bosco Company declared a cash dividend on November 15，2010，to be paid on December 15, 2010, to stockholders owning the stock on November 30, 2010. Given these facts, the date of November 30, 2010, is referred to as the (A) declaration date. (B) record date, (C) payment date. (D) ex-dividend date.

6.( ) The following information is available for Finley Company: The inventory turnover ratio for 2010 is (A) 4.3 times, (B) 4.0 times, (C) 2.0 times, (D) 2.4 times.

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