{"text_format":"1","workbook":"xlsx","n_sheets":11,"sheets":["Admin","Results","Attempts","Quiz1","Quiz2","Quiz3","Quiz4","Quiz5","messages","QuizNames","SplashScreen"],"not_rendered":{"charts":0,"images":1,"macros":1,"external_links":0,"defined_names":44,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Admin","index":0,"n_rows":21,"n_cols":2,"rows_kept":21,"cut":false,"hidden":true,"merged":[[2,0,2,1],[12,0,12,1],[18,0,18,1]]}
[null,"To the Instructor:"]
[]
["To deploy the program"]
[1,"Click on CNTL-SHIFT-D"]
[2,"Excel will then close and you will be prompted to save the the file."]
[3,"Give the file a new name."]
[4,"Have students copy the file and save with their name or initials."]
[5,"When you open the file again, it will take you (or students) directly to the logon screen so they can proceed through the program."]
[6,"Either have students work on a shared drive or e-mail the file to you when complete."]
[7,"Their results are on the Results screen."]
[]
[]
["Viewing the Excel Workbook rather than the menu forms."]
["1)","Click CNTL-SHIFT-G To get back to this screen and/or make changes to the quizzes, "]
["2)","Alternatively, click on the bottom of that screen labeled \"Created by L. Lovata, Ph.D.\""]
["3)","That button also unprotects the worksheets.  Hopefully, students won't figure out this trick."]
["4)","This will allow you can open the results tab (see below) to see questions attempted and when the quiz was completed as well as view/change questions and answers.  (If you get an error, just select End.)"]
[]
["Possible browser issues"]
["1)","Make sure they don't have a Zoom setting greater that 100%.  If they do, they might not see the entire screen."]
["2)","Make sure Excel is macro-enabled."]

{"sheet":"Results","index":1,"n_rows":11,"n_cols":7,"rows_kept":11,"cut":false,"hidden":true,"merged":[]}
["ID","FIRST","LAST","QUIZ","CORRECT","TOTAL","ATTEMPTED"]
[null,null,null,1,null,{"$f":"QuizNames!C2","v":20}]
[null,null,null,2,null,{"$f":"QuizNames!C3","v":20}]
[null,null,null,3,null,{"$f":"QuizNames!C4","v":20}]
[null,null,null,4,null,{"$f":"QuizNames!C5","v":20}]
[null,null,null,5,null,{"$f":"QuizNames!C6","v":20}]
[]
[]
[null,null,null,"Total",{"$f":"SUM(E2:E8)","v":0},{"$f":"SUM(F2:F8)","v":100}]
["This tab shows their highest score.",null,null,"Percent",{"$f":"E9/F9","v":0}]
["See attempts tab to see all attempts.",null,"Out of",10,{"$f":"E10*D11","v":0}]

{"sheet":"Attempts","index":2,"n_rows":1,"n_cols":9,"rows_kept":1,"cut":false,"hidden":true,"merged":[]}
["ID","FIRST","LAST","QUIZ","ATTEMPTED","CORRECT","TIME START","TIME STOP","TIME SPENT"]

{"sheet":"Quiz1","index":3,"n_rows":21,"n_cols":24,"rows_kept":21,"cut":false,"hidden":true,"merged":[]}
["QuestionNo","QuizNo","Random","Index","Question","DrAns1","DrRtWg1","Dr1","DrAns2","DrRtWg2","Dr2","DrAns3","DrRtWg3","Dr3","CrAns1","CrRtWg1","Cr1","CrAns2","CrRtWg2","Cr2","CrAns3","CrRtWg3","Cr3","QstType"]
[9,1,{"$f":"RAND()","v":0.26682964745787008},{"$f":"SUM(B2:C2)","v":1.26682964745787},"A mortgage is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",true,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[3,1,1.6555155479146988E-2,{"$f":"SUM(B3:C3)","v":1.016555155479147},"The Advertising Expense account is:","An Asset",false,"dr","An expense",true,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[11,1,0.55706128527453092,{"$f":"B4+C4","v":1.5570612852745309},"Cost of Goods Sold is:","An Asset",false,"dr","An expense",true,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[14,1,5.561601315062048E-2,{"$f":"SUM(B5:C5)","v":1.0556160131506205},"The Utilities Payable account is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",true,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[2,1,0.28440097035001366,{"$f":"SUM(B6:C6)","v":1.2844009703500137},"A loan to buy a car is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",true,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[10,1,0.19958857408883179,{"$f":"SUM(B7:C7)","v":1.1995885740888319},"The Sales account is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",false,"cr","Revenue",true,"cr",1]
[8,1,0.41697457849698094,{"$f":"B8+C8","v":1.4169745784969809},"Preferred Stock is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",true,"cr","Revenue",false,"cr",1]
[6,1,0.63627984364287915,{"$f":"SUM(B9:C9)","v":1.6362798436428792},"The Salaries Payable account is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",true,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[7,1,0.68383755400669011,1.6838375540066901,"Building is:","An Asset",true,"dr","An expense",false,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[4,1,0.80664819699250212,1.8066481969925021,"The Accounts Receivables account is:","An Asset",true,"dr","An expense",false,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[1,1,3.420754362628553E-2,1.0342075436262856,"The Revenue account is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",false,"cr","Revenue",true,"cr",1]
[13,1,0.55759628789052063,1.5575962878905205,"Common Stock is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",true,"cr","Revenue",false,"cr",1]
[5,1,0.57208243473007647,1.5720824347300764,"Prepaid Advertising is:","An Asset",true,"dr","An expense",false,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[9,1,0.65115396266102177,{"$f":"B15+C15","v":1.6511539626610219},"Interest paid by your company is:","An Asset",false,"dr","An expense",true,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[15,1,0.11930053450735001,{"$f":"SUM(B16:C16)","v":1.1193005345073499},"Unearned Revenue is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",true,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[8,1,6.1454128818952181E-2,{"$f":"SUM(B17:C17)","v":1.0614541288189523},"The dividends paid by your company is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",true,"cr","Revenue",false,"cr",1]
[11,1,0.23533072659551013,{"$f":"SUM(B18:C18)","v":1.2353307265955102},"The Accounts Payable account is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",true,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[10,1,0.24775369927806878,{"$f":"B19+C19","v":1.2477536992780687},"Interest received by your company is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",false,"cr","Revenue",true,"cr",1]
[12,1,2.8773129324568103E-2,{"$f":"B20+C20","v":1.0287731293245681},"Notes Payable are:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",true,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[12,1,0.4894941275664082,{"$f":"SUM(B21:C21)","v":1.4894941275664082},"Cash is:","An Asset",true,"dr","An expense",false,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]

{"sheet":"Quiz2","index":4,"n_rows":21,"n_cols":24,"rows_kept":21,"cut":false,"hidden":true,"merged":[]}
["QuestionNo","QuizNo","Random","Index","Question","DrAns1","DrRtWg1","Dr1","DrAns2","DrRtWg2","Dr2","DrAns3","DrRtWg3","Dr3","CrAns1","CrRtWg1","Cr1","CrAns2","CrRtWg2","Cr2","CrAns3","CrRtWg3","Cr3","QstType"]
[13,2,{"$f":"RAND()","v":0.58361636224755087},{"$f":"B2+C2","v":2.5836163622475508},"To DECREASE the taxes payable account, you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[23,2,0.62113398460648717,2.6211339846064874,"To INCREASE the building account you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[6,2,3.765766904330381E-2,2.0376576690433037,"To DECREASE the accounts receivables account, you:","Debit",false,"dr",null,null,null,null,null,null,"Credit",true,"cr",null,null,null,null,null,null,1]
[29,2,0.23183201845015355,2.2318320184501537,"To INCREASE the office furniture account, you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[25,2,0.20281489813034281,2.2028148981303426,"To INCREASE the Common Stock account, you:","Debit",false,"dr",null,null,null,null,null,null,"Credit",true,"cr",null,null,null,null,null,null,1]
[5,2,0.79236401924892752,2.7923640192489274,"To DECREASE the accounts payable account, you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[21,2,0.61756104851348448,2.6175610485134846,"To INCREASE the accounts receivables account, you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[8,2,0.4537779105549411,2.4537779105549413,"To DECREASE the cash account, you:","Debit",false,"dr",null,null,null,null,null,null,"Credit",true,"cr",null,null,null,null,null,null,1]
[24,2,0.9393647392592307,2.9393647392592306,"To INCREASE the cash account, you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[26,2,5.479112903455996E-2,2.0547911290345597,"To INCREASE the dividends account, you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[4,2,0.37240337646354904,2.372403376463549,"To DECREASE taxes payable, you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[11,2,0.86631462319060193,2.8663146231906018,"To DECREASE the office supplies account, you:","Debit",false,"dr",null,null,null,null,null,null,"Credit",true,"cr",null,null,null,null,null,null,1]
[31,2,0.80261291260580214,2.8026129126058024,"To INCREASE the wages payable, you:","Debit",false,"dr",null,null,null,null,null,null,"Credit",true,"cr",null,null,null,null,null,null,1]
[9,2,0.55559520005271679,2.5555952000527169,"To DECREASE the Common Stock account, you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[7,2,0.20852553719581157,2.2085255371958117,"To DECREASE the automobile account, you:","Debit",false,"dr",null,null,null,null,null,null,"Credit",true,"cr",null,null,null,null,null,null,1]
[27,2,0.81893851707439957,2.8189385170743995,"To INCREASE the interest payable account, you:","Debit",false,"dr",null,null,null,null,null,null,"Credit",true,"cr",null,null,null,null,null,null,1]
[28,2,0.34864475703064191,2.3486447570306419,"To INCREASE the inventory account, you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[12,2,0.5944794742688676,2.5944794742688675,"To DECREASE the retained earnings account, you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[30,2,0.43649207447248672,2.4364920744724867,"To INCREASE the retained earnings account, you:","Debit",false,"dr",null,null,null,null,null,null,"Credit",true,"cr",null,null,null,null,null,null,1]
[10,2,0.76112254139912117,2.7611225413991214,"To DECREASE the mortgage account, you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]

{"sheet":"Quiz3","index":5,"n_rows":21,"n_cols":24,"rows_kept":21,"cut":false,"hidden":true,"merged":[]}
["QuestionNo","QuizNo","Random","Index","Question","DrAns1","DrRtWg1","Dr1","DrAns2","DrRtWg2","Dr2","DrAns3","DrRtWg3","Dr3","CrAns1","CrRtWg1","Cr1","CrAns2","CrRtWg2","Cr2","CrAns3","CrRtWg3","Cr3","QstType"]
[19,3,{"$f":"RAND()","v":0.93031788187771181},{"$f":"SUM(B2:C2)","v":3.9303178818777118},"You pay your employees $2,000 cash for hours they worked. You would:","Increase Wage Expense",true,"dr","Decrease Wages Payable",false,"dr",null,null,null,"Increase Wages Payable",false,"cr","Decrease Cash",true,"cr",null,null,null,2]
[7,3,0.40423342686332775,3.4042334268633279,"You get the utility bill for electricity last month and will pay for it on the due date.  You would:","Increase Cash",false,"dr","Increase Utilities Expense",true,"dr",null,null,null,"Increase Utilities Payable",true,"cr","Decrease Cash",false,"cr",null,null,null,2]
[10,3,0.16348418849744761,3.1634841884974474,"You used $300 of office supplies that you purchased earlier.  You would:","Increase Cash",false,"dr","Increase Supplies Expense",true,"dr",null,null,null,"Decrease Cash",false,"cr","Decrease Office Supplies (an asset)",true,"cr",null,null,null,2]
[3,3,0.27564534927709927,3.2756453492770992,"You pay $1,500 cash for advertising in today's newspaper. You would:","Increase Advertising Expense",true,"dr","Decrease Advertising Payable",false,"dr",null,null,null,"Decrease Cash",true,"cr","Increase Revenue",false,"cr",null,null,null,2]
[12,3,0.71935179275374528,3.7193517927537454,"Your company is a retailer, like Macy's. The customer pays you $3,500 in cash for merchandise sold to them in the store.  You would:","Increase Cash",true,"dr","Increase Accounts Receivable",false,"dr",null,null,null,"Increase Gain on Sale of Inventory",false,"cr","Increase Revenue",true,"cr",null,null,null,2]
[4,3,0.26287290020336274,3.2628729002033627,"You pay your employees  Monday for work done the prior week. The weekly payroll is $5,000. December 31 ends on a Friday. Employees worked in December but will be paid in January. The December 31 journal entry is:","Decrease Wages Payable",false,"dr","Increase Wage Expense",true,"dr",null,null,null,"Increase Wages Payable",true,"cr","Decrease Cash",false,"cr",null,null,null,2]
[13,3,9.6882826784290277E-3,3.0096882826784288,"You pay $800 cash for office supplies that you will use in the future. You would:","Increase Office Supplies (an asset)",true,"dr","Increase Supplies Expense",false,"dr",null,null,null,"Decrease Accounts Receivables",false,"cr","Decrease Cash",true,"cr",null,null,null,2]
[20,3,0.47161022353830262,3.4716102235383026,"You pay $600 cash to repair your company's furnace. You would:","Increase Sales",false,"dr","Increase Repair Expense",true,"dr",null,null,null,"Decrease Cash",true,"cr","Increase Accounts Payable",false,"cr",null,null,null,2]
[5,3,0.86810363736367246,3.8681036373636726,"You paid cash to pay off the utilities payable account of $500. You would:","Increase Utilities Expense",false,"dr","Decrease Utilities Payable",true,"dr",null,null,null,"Decrease Utilities Expense",false,"cr","Decrease Cash",true,"cr",null,null,null,2]
[2,3,0.29762915866609363,3.2976291586660937,"You collected $100 in cash the amount owed by a customer for a lawn mowed last month. You would:","Increase Cash",true,"dr","Decrease Accounts Payable",false,"dr",null,null,null,"Decrease Accounts Receivable",true,"cr","Increase Revenue",false,"cr",null,null,null,2]
[15,3,0.70947268812506847,3.7094726881250684,"You mowed a lawn for a customer and collected $100 in cash. You would:","Increase Cash",true,"dr","Decrease Sales",false,"dr",null,null,null,"Decrease Cash",false,"cr","Increase Revenue",true,"cr",null,null,null,2]
[9,3,0.57584432612990766,3.5758443261299075,"You pay for insurance that covers the next 12 months. You would:","Increase Prepaid Insurance",true,"dr","Increase Insurance Expense",false,"dr",null,null,null,"Decrease Prepaid Insurance",false,"cr","Decrease Cash",true,"cr",null,null,null,2]
[11,3,0.71573775687062891,3.7157377568706291,"You deliver merchandise today that the customer paid for last week.","Increase Accounts Receivable",false,"dr","Decrease Unearned Revenue",true,"dr",null,null,null,"Increase Cash",false,"cr","Increase Revenue",true,"cr",null,null,null,2]
[1,3,2.1073149121638712E-3,3.002107314912164,"You declared and paid cash for dividends to the owners of $900.  You would:","Increase Dividends (an equity account)",true,"dr","Increase Dividends Expense",false,"dr",null,null,null,"Increase Dividends Expense",false,"cr","Decrease Cash",true,"cr",null,null,null,2]
[14,3,0.88965826056264274,3.8896582605626429,"One month passes, so you use one month's worth of the $1,200 you paid last month for 6-months of car insurance coverage.  You would:","Increase Cash",false,"dr","Increase Insurance Expense",true,"dr",null,null,null,"Decrease Prepaid Insurance (asset)",true,"cr","Increase Sales",false,"cr",null,null,null,2]
[6,3,0.24760390547261923,3.2476039054726193,"Your customer pays you in advance for merchandise to be delivered next week.","Increase Cash",true,"dr","Increase Accounts Receivable",false,"dr",null,null,null,"Increase Unearned Revenue",true,"cr","Decrease Accounts Receivable",false,"cr",null,null,null,2]
[16,3,0.83057867940224339,3.8305786794022434,"You deliver merchandise today that the customer will pay for next week","Decrease Unearned Revenue",false,"dr","Increase Accounts Receivable",true,"dr",null,null,null,"Increase Sales",true,"cr","Increase Unearned Revenue",false,"cr",null,null,null,2]
[18,3,3.3463101668641637E-2,3.0334631016686417,"You collect cash for merchandise delivered last week.","Increase Cash",true,"dr","Decrease Unearned Revenue",false,"dr",null,null,null,"Decrease Accounts Receivables",true,"cr","Increase Unearned Revenue",false,"cr",null,null,null,2]
[8,3,0.45394845341838008,3.4539484534183802,"Inventory you sold cost you $2,000. You would:","Increase Accounts Receivable",false,"dr","Increase Cost of goods sold (an expense)",true,"dr",null,null,null,"Increase Gain on Sale of Inventory",false,"cr","Decrease Inventory",true,"cr",null,null,null,2]
[17,3,0.3601912684346561,3.3601912684346562,"You mowed a lawn for a customer and billed the customer $100 that is due within the next 30 days. You would:","Increase Accounts Receivable",true,"dr","Increase Cash",false,"dr",null,null,null,"Decrease Cash",false,"cr","Increase Revenue",true,"cr",null,null,null,2]

{"sheet":"Quiz4","index":6,"n_rows":21,"n_cols":24,"rows_kept":21,"cut":false,"hidden":true,"merged":[]}
["QuestionNo","QuizNo","Random","Index","Question","DrAns1","DrRtWg1","Dr1","DrAns2","DrRtWg2","Dr2","DrAns3","DrRtWg3","Dr3","CrAns1","CrRtWg1","Cr1","CrAns2","CrRtWg2","Cr2","CrAns3","CrRtWg3","Cr3","QstType"]
[16,4,{"$f":"RAND()","v":0.72479644417502764},{"$f":"SUM(B2:C2)","v":4.7247964441750279},"Click on the place where SALARIES PAYABLE would appear on the financial statements","BALANCE SHEET",true,"dr",null,null,null,null,null,null,"INCOME STATEMENT",false,"cr",null,null,null,null,null,null,1]
[14,4,0.39783436217027512,4.3978343621702756,"Click on the place where ACCOUNTS PAYABLE appear on the financial statements","BALANCE SHEET",true,"dr",null,null,null,null,null,null,"INCOME STATEMENT",false,"cr",null,null,null,null,null,null,1]
[9,4,0.29203246387497139,4.2920324638749712,"Click on the place where MORTGAGES would appear on the financial statements","BALANCE SHEET",true,"dr",null,null,null,null,null,null,"INCOME STATEMENT",false,"cr",null,null,null,null,null,null,1]
[20,4,0.54794419410188144,4.5479441941018814,"Click on the place where EQUIPMENT appears on the financial statements","BALANCE SHEET",true,"dr",null,null,null,null,null,null,"INCOME STATEMENT",false,"cr",null,null,null,null,null,null,1]
[10,4,0.70413892928334487,4.7041389292833449,"Click on the place where REVENUE appear on the financial statements","BALANCE SHEET",false,"dr",null,null,null,null,null,null,"INCOME STATEMENT",true,"cr",null,null,null,null,null,null,1]
[13,4,0.96149968456514812,4.9614996845651484,"Click on the place where INVENTORY appears on the financial statements","BALANCE SHEET",true,"dr",null,null,null,null,null,null,"INCOME STATEMENT",false,"cr",null,null,null,null,null,null,1]
[7,4,0.71541612381812347,4.7154161238181231,"Click on the place where SUPPLIES EXPENSE appear on the financial statements","BALANCE SHEET",false,"dr",null,null,null,null,null,null,"INCOME STATEMENT",true,"cr",null,null,null,null,null,null,1]
[11,4,0.27861465983902156,4.2786146598390218,"Click on the place where CASH appear on the financial statements","BALANCE SHEET",true,"dr",null,null,null,null,null,null,"INCOME STATEMENT",false,"cr",null,null,null,null,null,null,1]
[15,4,0.7660301949908136,4.7660301949908135,"Click on the place where PREPAID INSURANCE appears on the financial statements","BALANCE SHEET",true,"dr",null,null,null,null,null,null,"INCOME STATEMENT",false,"cr",null,null,null,null,null,null,1]
[4,4,0.46970036108230795,4.4697003610823076,"Click on the place where COST OF GOODS SOLD would appear on the financial statements","BALANCE SHEET",false,"dr",null,null,null,null,null,null,"INCOME STATEMENT",true,"cr",null,null,null,null,null,null,1]
[3,4,0.73680912914392238,4.7368091291439223,"Click on the place where INSURANCE EXPENSE would appear on the financial statements","BALANCE SHEET",false,"dr",null,null,null,null,null,null,"INCOME STATEMENT",true,"cr",null,null,null,null,null,null,1]
[6,4,0.95856494324458519,4.9585649432445855,"Click on the place where UNEARNED REVENUE appears on the financial statements","BALANCE SHEET",true,"dr",null,null,null,null,null,null,"INCOME STATEMENT",false,"cr",null,null,null,null,null,null,1]
[18,4,0.68658314356459615,4.6865831435645964,"Click on the place where OFFICE SUPPLIES would appear on the financial statements","BALANCE SHEET",true,"dr",null,null,null,null,null,null,"INCOME STATEMENT",false,"cr",null,null,null,null,null,null,1]
[1,4,0.63174289807253836,4.6317428980725381,"Click on the place where COMMON STOCK would appear on the financial statements","BALANCE SHEET",true,"dr",null,null,null,null,null,null,"INCOME STATEMENT",false,"cr",null,null,null,null,null,null,1]
[8,4,0.34819148848046588,4.3481914884804658,"Click on the place where ACCOUNTS RECEIVABLES appear on the financial statements","BALANCE SHEET",true,"dr",null,null,null,null,null,null,"INCOME STATEMENT",false,"cr",null,null,null,null,null,null,1]
[2,4,0.10010983366955295,4.1001098336695527,"Click on the place where DIVIDENDS appear on the financial statements","BALANCE SHEET",true,"dr",null,null,null,null,null,null,"INCOME STATEMENT",false,"cr",null,null,null,null,null,null,1]
[5,4,4.7479631305294978E-3,4.0047479631305292,"Click on the place where SALES appear on the financial statements","BALANCE SHEET",false,"dr",null,null,null,null,null,null,"INCOME STATEMENT",true,"cr",null,null,null,null,null,null,1]
[12,4,0.276720192707539,4.2767201927075389,"Click on the place where SERVICE REVENUE appears on the financial statements","BALANCE SHEET",false,"dr",null,null,null,null,null,null,"INCOME STATEMENT",true,"cr",null,null,null,null,null,null,1]
[17,4,0.43803930893445808,4.4380393089344583,"Click on the place where RETAINED EARNINGS appear on the financial statements","BALANCE SHEET",true,"dr",null,null,null,null,null,null,"INCOME STATEMENT",false,"cr",null,null,null,null,null,null,1]
[19,4,0.18561073799921712,4.1856107379992169,"Click on the place where UTILITIES EXPENSE appear on the financial statements","BALANCE SHEET",false,"dr",null,null,null,null,null,null,"INCOME STATEMENT",true,"cr",null,null,null,null,null,null,1]

{"sheet":"Quiz5","index":7,"n_rows":56,"n_cols":24,"rows_kept":56,"cut":false,"hidden":true,"merged":[]}
["QuestionNo","QuizNo","Random","Index","Question","DrAns1","DrRtWg1","Dr1","DrAns2","DrRtWg2","Dr2","DrAns3","DrRtWg3","Dr3","CrAns1","CrRtWg1","Cr1","CrAns2","CrRtWg2","Cr2","CrAns3","CrRtWg3","Cr3","QstType"]
[7,5,{"$f":"RAND()","v":0.21885901088507054},{"$f":"SUM(B2:C2)","v":5.2188590108850708},"Click on the place where SUPPLIES EXPENSE appear on the financial statements","BALANCE SHEET",false,"dr",null,null,null,null,null,null,"INCOME STATEMENT",true,"cr",null,null,null,null,null,null,1]
[30,5,{"$f":"RAND()","v":0.53585265645166369},{"$f":"B3+C3","v":5.5358526564516639},"To INCREASE the retained earnings account, you","Debit",false,"dr",null,null,null,null,null,null,"Credit",true,"cr",null,null,null,null,null,null,1]
[2,5,{"$f":"RAND()","v":0.92691825924074989},5.9269182592407503,"A loan to buy a car is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",true,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[8,5,6.5884750967345473E-2,5.0658847509673457,"Inventory you sold cost you $2,000. You would:","Increase Accounts Receivable",false,"dr","Increase Cost of goods sold (an expense)",true,"dr",null,null,null,"Increase Gain on Sale of Inventory",false,"cr","Decrease Inventory",true,"cr",null,null,null,2]
[12,5,0.1088230852865345,5.1088230852865344,"Your company is a retailer, like Macy's. The customer pays you $3,500 in cash for merchandise sold to them in the store.  You would:","Increase Cash",true,"dr","Increase Accounts Receivable",false,"dr",null,null,null,"Increase Gain on Sale of Inventory",false,"cr","Increase Sales",true,"cr",null,null,null,2]
[9,5,{"$f":"RAND()","v":0.13522513259195812},5.135225132591958,"Interest paid by your company is:","An Asset",false,"dr","An expense",true,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[5,5,{"$f":"RAND()","v":0.34904385356427636},5.3490438535642761,"To DECREASE the accounts payable account, you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[4,5,0.15784273619940581,5.1578427361994059,"You pay your employees  Monday for work done the prior week. The weekly payroll is $5,000. December 31 ends on a Friday. Employees worked in December but will be paid in January. The December 31 journal entry is:","Decrease Wages Payable",false,"dr","Increase Wage Expense",true,"dr",null,null,null,"Increase Wages Payable",true,"cr","Decrease Cash",false,"cr",null,null,null,2]
[10,5,{"$f":"RAND()","v":0.42378446923183244},5.4237844692318324,"Interest received by your company is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",false,"cr","Revenue",true,"cr",1]
[8,5,0.95274179506647616,5.9527417950664763,"To DECREASE the cash account, you:","Debit",false,"dr",null,null,null,null,null,null,"Credit",true,"cr",null,null,null,null,null,null,1]
[17,5,0.15247634998054171,{"$f":"SUM(B12:C12)","v":5.1524763499805415},"Click on the place where RETAINED EARNINGS appear on the financial statements","BALANCE SHEET",true,"dr",null,null,null,null,null,null,"INCOME STATEMENT",false,"cr",null,null,null,null,null,null,1]
[5,5,3.0432732964218445E-3,{"$f":"B13+C13","v":5.0030432732964218},"Prepaid Advertising is:","An Asset",true,"dr","An expense",false,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[7,5,0.11465269366560671,5.1146526936656063,"Building is:","An Asset",true,"dr","An expense",false,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[6,5,0.29632768799381504,5.2963276879938146,"To DECREASE the accounts receivables account, you","Debit",false,"dr",null,null,null,null,null,null,"Credit",true,"cr",null,null,null,null,null,null,1]
[27,5,0.28085561373912382,5.2808556137391243,"To INCREASE the interest payable account, you:","Debit",false,"dr",null,null,null,null,null,null,"Credit",true,"cr",null,null,null,null,null,null,1]
[23,5,0.71689106669533609,5.7168910666953359,"To INCREASE the building account you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[6,5,0.30904970472113835,5.3090497047211382,"Click on the place where UNEARNED REVENUE appears on the financial statements","BALANCE SHEET",true,"dr",null,null,null,null,null,null,"INCOME STATEMENT",false,"cr",null,null,null,null,null,null,1]
[5,5,0.31249189489931317,5.3124918948993134,"Click on the place where SALES appear on the financial statements","BALANCE SHEET",false,"dr",null,null,null,null,null,null,"INCOME STATEMENT",true,"cr",null,null,null,null,null,null,1]
[8,5,{"$f":"RAND()","v":8.2306694551873116E-2},5.0823066945518729,"Preferred Stock is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",true,"cr","Revenue",false,"cr",1]
[13,5,0.32774658170197002,5.3277465817019696,"You pay $800 cash for office supplies that you will use in the future. You would:","Increase Office Supplies (an asset)",true,"dr","Increase Supplies Expense",false,"dr",null,null,null,"Decrease Accounts Receivables",false,"cr","Decrease Cash",true,"cr",null,null,null,2]
[8,5,{"$f":"RAND()","v":0.20490044449709932},5.204900444497099,"The dividends paid by your company is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",true,"cr","Revenue",false,"cr",1]
[19,5,0.88652551975013538,{"$f":"SUM(B23:C23)","v":5.8865255197501352},"Click on the place where INSURANCE EXPENSE appear on the financial statements","BALANCE SHEET",false,"dr",null,null,null,null,null,null,"INCOME STATEMENT",true,"cr",null,null,null,null,null,null,1]
[11,5,0.90654980716508915,{"$f":"B24+C24","v":5.9065498071650895},"The Accounts Payable account is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",true,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[28,5,0.19910736276084273,5.1991073627608424,"To INCREASE the inventory account, you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[26,5,0.62047522233318175,5.620475222333182,"To INCREASE the dividends account, you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[3,5,0.31792644326910235,5.3179264432691022,"The Advertising Expense account is:","An Asset",false,"dr","An expense",true,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[7,5,0.96496749381505675,5.964967493815057,"To DECREASE the automobile account, you:","Debit",false,"dr",null,null,null,null,null,null,"Credit",true,"cr",null,null,null,null,null,null,1]
[11,5,0.74388234783353702,5.7438823478335372,"Cost of Goods Sold is:","An Asset",false,"dr","An expense",true,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[9,5,0.74265989909052066,5.7426598990905209,"To DECREASE the Common Stock account, you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[10,5,0.52614074418488255,5.5261407441848824,"The Sales account is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",false,"cr","Revenue",true,"cr",1]
[10,5,6.7418092575782018E-2,5.0674180925757817,"To DECREASE the mortgage account, you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[24,5,0.39708443422816275,5.3970844342281623,"To INCREASE the cash account, you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[29,5,0.33145588372106427,5.3314558837210644,"To INCREASE the office furniture account, you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[4,5,0.59362678525017776,5.5936267852501782,"Click on the place where COST OF GOODS SOLD would appear on the financial statements","BALANCE SHEET",false,"dr",null,null,null,null,null,null,"INCOME STATEMENT",true,"cr",null,null,null,null,null,null,1]
[2,5,0.61485669417270861,5.6148566941727083,"Click on the place where DIVIDENDS appear on the financial statements","BALANCE SHEET",true,"dr",null,null,null,null,null,null,"INCOME STATEMENT",false,"cr",null,null,null,null,null,null,1]
[15,5,{"$f":"RAND()","v":0.47280526105684029},5.4728052610568403,"Unearned Revenue is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",true,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[4,5,0.676691900011408,5.6766919000114076,"To DECREASE taxes payable, you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[13,5,0.3099035627147807,5.3099035627147808,"The retained earnings account is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",true,"cr","Revenue",false,"cr",1]
[11,5,0.194180698280361,5.1941806982803609,"To DECREASE the office supplies account, you:","Debit",false,"dr",null,null,null,null,null,null,"Credit",true,"cr",null,null,null,null,null,null,1]
[1,5,0.49385386434279255,5.4938538643427925,"The Revenue account is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",false,"cr","Revenue",true,"cr",1]
[13,5,0.3451068043190787,5.3451068043190784,"To DECREASE the taxes payable account, you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[25,5,0.56716066710850899,5.5671606671085092,"To INCREASE the Common Stock account, you:","Debit",false,"dr",null,null,null,null,null,null,"Credit",true,"cr",null,null,null,null,null,null,1]
[6,5,0.17945861556385434,5.1794586155638545,"The Salaries Payable account is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",true,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[31,5,0.26994849223365336,5.2699484922336532,"To INCREASE the wages payable, you:","Debit",false,"dr",null,null,null,null,null,null,"Credit",true,"cr",null,null,null,null,null,null,1]
[9,5,0.46898291759346189,5.4689829175934621,"A mortgage is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",true,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[4,5,7.5706826040673914E-2,5.0757068260406744,"The Accounts Receivables account is:","An Asset",true,"dr","An expense",false,"dr",null,null,null,"A Liability",false,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[9,5,0.76961574344108719,5.7696157434410873,"An account payable is:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",true,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[19,5,0.42658873686059529,{"$f":"SUM(B49:C49)","v":5.4265887368605954},"Click on the place where UTILITIES EXPENSE appear on the financial statements","BALANCE SHEET",false,"dr",null,null,null,null,null,null,"INCOME STATEMENT",true,"cr",null,null,null,null,null,null,1]
[12,5,0.74601647912006697,{"$f":"B50+C50","v":5.7460164791200672},"Notes Payable are:","An Asset",false,"dr","An expense",false,"dr",null,null,null,"A Liability",true,"cr","Stockholders' Equity",false,"cr","Revenue",false,"cr",1]
[18,5,0.93730075510008304,{"$f":"B51+C51","v":5.9373007551000834},"Click on the place where OFFICE SUPPLIES would appear on the financial statements","BALANCE SHEET",true,"dr",null,null,null,null,null,null,"INCOME STATEMENT",false,"cr",null,null,null,null,null,null,1]
[15,5,{"$f":"RAND()","v":0.21982169002355023},{"$f":"SUM(B52:C52)","v":5.2198216900235499},"Click on the place where PREPAID INSURANCE appears on the financial statements","BALANCE SHEET",true,"dr",null,null,null,null,null,null,"INCOME STATEMENT",false,"cr",null,null,null,null,null,null,1]
[21,5,{"$f":"RAND()","v":0.83505646351371465},{"$f":"B53+C53","v":5.8350564635137143},"To INCREASE the accounts receivables account, you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[9,5,0.98265164838122665,{"$f":"B54+C54","v":5.9826516483812267},"Click on the place where MORTGAGES would appear on the financial statements","BALANCE SHEET",true,"dr",null,null,null,null,null,null,"INCOME STATEMENT",false,"cr",null,null,null,null,null,null,1]
[12,5,{"$f":"RAND()","v":0.9378684060449417},{"$f":"B55+C55","v":5.9378684060449416},"To DECREASE the retained earnings account, you:","Debit",true,"dr",null,null,null,null,null,null,"Credit",false,"cr",null,null,null,null,null,null,1]
[18,5,0.99627069439831395,{"$f":"B56+C56","v":5.9962706943983139},"You collect cash for merchandise delivered last week.","Increase Cash",true,"dr","Increase Sales",false,"dr",null,null,null,"Decrease Accounts Receivables",true,"cr","Decrease Unearned Revenue",false,"cr",null,null,null,2]

{"sheet":"messages","index":8,"n_rows":6,"n_cols":5,"rows_kept":6,"cut":false,"hidden":true,"merged":[]}
["Random","Great","Good","Poor","Errors"]
[{"$f":"RAND()","v":0.49033938333688343},"Super!  Keep up the good work!","Keep working hard, but let's move on","Take your time and read carefully.","Read that one more time"]
[{"$f":"RAND()","v":0.29592797263589377},"Wonderful!  Time to LEVEL UP!","OK, but try a little harder","Oh, no! Try this level again?","Oops!"]
[{"$f":"RAND()","v":0.75096638763267054},"You've Got It!  Moving on Up!","Move on, but review this later","You may want to review videos/notes.","Did you just hit the wrong button?"]
[{"$f":"RAND()","v":5.9614761793870263E-2},"Marvelous! Let's Move On!","You have the idea, but maybe go slower","Really?  You can do better!","You know better"]
[{"$f":"RAND()","v":0.87402213055243583},"Good Job!  Keep Going!","You're doing fine, but you can do better","Focus! You may want to try again.","Sorry, wrong answer"]

{"sheet":"QuizNames","index":9,"n_rows":6,"n_cols":3,"rows_kept":6,"cut":false,"hidden":true,"merged":[]}
["QuizNo","QuizName","NoQuestion"]
[1,"Accounting Equation",20]
[2,"Debit and Credits",20]
[3,"Two Sides to Transactions",20]
[4,"Financial Statements",20]
[5,"Potpourri",20]

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