Dionysus Company lends Pollux Company $100,000 on April 1, 2016 accepting a four-month, 9% interest note. Dionysus Company prepares its financial statements on April 30, 2016. What adjusting entry should be made by Dionysus Company before the financial statements can be prepared?

A complete CAFR presents _____ statements to reflect its nonmajor funds whenever a nonmajor column is used in one of the fund statements.

Fill in the blank(s) with the appropriate word(s).

From the viewpoint of good internal accounting control, which of the following individuals would be the proper person to prepare bank reconciliations for a company that receives cash payments both through the mail and from customers in person?

Select one: A. The individual who opens the company's mail and lists the payments received B. The individual who works in the customer service department and receives payments from customers who pay in person C. The individual who deposits the daily cash receipts in the bank D. None of the above