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10.14 Bookz Co pays royalties to writers annually, in February, the payment covering the previous calendar year.
As at the end of December 20X2, Bookz Co had accrued $100,000 in royalties due to writers. However, a check of the royalty calculation performed in January 20X3 established that the actual figure due to be paid by Bookz Co to writers was $150,000.
Before this under-accrual was discovered, Bookz Co's draft statement of profit or loss for the accounting year ended 31 December 20X2 showed a profit of $125,000 and their draft statement of financial position showed net assets of $375,000.
What will Bookz Co's profit and net asset position be after an entry to correct the under-accrual has been processed?
Profit for the year Net asset position
A $175,000 $425,000
B $125,000 $375 ,000
C $75, 000 $325,000
D $25,000 $225,000
答案：C
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