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Winter Company Earned Revenues of $170,000 in Cash and $230,000

Question 31

Multiple Choice

Winter Company earned revenues of $170,000 in cash and $230,000 on account during 2016. Of the $230,000 on account, $66,000 was collected in cash in 2016 and the rest in 2017. The company incurred expenses of $105,000 in 2016 and made payments of $80,000 towards the expenses in 2016. What is net income in 2016 under accrual accounting?


A) $125,000
B) $295,000
C) $320,000
D) $400,000

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