成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
1.【单选题】A business 's net assets at the beginning of 20X7 were $88,200. The proprietor injected new capital of $15,000 during the year and withdrew a monthly salary of $5,000.
If the proprietor's capital at the end of the year was $145,400, what was the profit made by a business in 20X7?
选项：A. $102,200
B. $47,200
C. $77,200
D. $132,200
2.【单选题】Andy took some inventory costing $500 from his store for his own use. These inventory often sold at a price of $1,000.
Which of the following journal entries have correctly record this?
