The journal entry to close the Fees Earned, $750, and Rent Revenue, $175, accounts during the year-end closing process would be: Which of the accounts below would not appear in the balance sheet columns of the end-of-period spreadsheet? Which of the following accounts will not be closed to Income Summary at the end of the fiscal year? Mid-Chapter AP FRQ Practice + Answer … Reading Test Answers . Translation Rotation Reflection WS - with Answers. Pre-Calculus Chapter 4 Practice Test Multiple Choice 1 - 22 no calculator, 23 - 30 use a calculator 1. Choose your answers to the questions and … Then check their answers. Notes receivable due in 390 days appear on the, balance sheet in the noncurrent assets section, balance sheet in the property, plant, and equipment section. Last modified by: K.S.S. question. SAT Practice Test #4: Worksheets ANSWER KEY 1 C 2 D 3 D 4 C 5 A 6 A 7 B 8 D 9 D 10 A 11 C . 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Prepaid insurance is reported on the balance sheet as a, either the adjusted trial balance or the Income Statement columns of the end-of-period spreadsheet, The first item appearing on the statement of retained earnings is, the beginning balance of retained earnings, The statement of retained earnings should be prepared, after the income statement and before the balance sheet, before the retained earnings statement and balance sheet, after the income statement and the retained earnings statement, The retained earnings statement begins with the beginning balance followed by, adding investments plus net income less dividends, revenues less expenses (ordered largest to smallest amount) with miscellaneous expense listed last. Chapter 4 Practice Test Answers. 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