On september 1, sky mountain co. borrowed $200,000 on a 6%, 9-month note payable to coast national bank. given no previous adjusting entries have been recorded, sky mountain's adjusting entry four months later at december 31 would include a:

Accrued Interest - $5,333.33

Explanation:

At the end of the year, due to the matching principle, expenses of the same period need to be matched with that period and 'expensed' in the same year.

In the scenario above there has been 4 months out of 9 used in the current year, hence as at December 31st. 4 months interest will be included in the current year and 5 months interest will be attributable to the following future.

4 months / 9 months * 6% * 200,000 = $5333.33

In consonance with the accrual basis of accounting, the amount of accrued interest that will be recorded with adjusting entries will be:

Dr Interest expense - 5,333.33

Cr    Accrued Interest -   5,333.33

government control and resources

answer: a. the kind of population living in your neighbourhood.

the census explorer data tool by the us census bureau allows the user to zoom in on any neighbourhood within the united states and find the kind of people residing in that by race and age.  

the tool needs to needs to be used twice – once in order to find what type of people reside in a neighbourhood, and then to see the age groups of the people in the same neighbourhood.