silva corporation has the following accounts and balances:\naccounts payable $30,000 equipment…

silva corporation has the following accounts and balances:\naccounts payable $30,000 equipment $35,000\naccounts receivable 5,000 land 35,000\nbuildings 40,000 unearned service revenue 10,000\ncash 15,000 total stockholders’ equity?\nif silva paid $10,000 of accounts payable in cash, total liabilities and stockholders’ equity would be:\na. $90,000\nb. $78,000\nc. $80,000\nd. $120,000
Answer
Explanation:
Step1: Calculate initial total assets
Total assets = Accounts Receivable + Buildings + Cash+ Equipment + Land = $5000 + 40000+15000 + 35000+35000=$130000$
Step2: Calculate initial total liabilities
Initial total liabilities = Accounts Payable+ Unearned Service Revenue = $30000 + 10000=$40000$
Step3: Adjust accounts payable and cash
After paying $10000 of accounts payable in cash, new accounts payable = $30000 - 10000=$20000$, and new cash = $15000- 10000=$5000$. But total assets remain the same as the transaction is between an asset (cash) and a liability (accounts payable).
Step4: Use accounting equation
According to the accounting equation Assets = Liabilities + Stockholders' Equity. So Liabilities + Stockholders' Equity = Total Assets. Total assets are $130000$.
Answer:
None of the provided options are correct. The correct answer is $130000$.