A surrogate key should be considered when the key contains a lengthy text field

Shortly before the end of 2016, Colter Company makes an installment sale that generates $400 of before-tax income. Colter recognizes income for accounting purposes when the sale is made, but will recognize income for tax purposes when cash is subsequently collected in 2017. Colter has a tax rate of 40%. As a result of this transaction, Colter's tax expense journal entry would include a:

a. Debit to Deferred tax liability for $400. b. Credit to Deferred tax liability for $400. c. Debit to Deferred tax liability for $160. d. Credit to Deferred tax liability for $160.

Separate property is included in community property

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