ABC adjusts its books each month and closes its books on December 31 each year. The tr
ial balance at January 31, 2005, before adjustments, follows: Debit Credit Cash....................................................................... $ 6,600 Supplies........................................................................5,400 Unexpired Insurance.............................................12,600 Equipment................................................................72,000 Accumulated Depreciation: Equipment .....................................................$ 18,000 Unearned Admission Revenue .....................................................................12,000 Capital Stock ........................................................................... 20,000 Retained Earnings, January 1, 2005 .......................................................38,200 Admissions Revenue ................................................................................ 27,600 Salaries Expense.............................................. 8,100 Utilities Expense..............................................5,700 Rent Expense.......................................... .5,400 _________ $115,800 $115,800 Refer to the above data. According to attendance records, $8,200 of the Unearned Admission Revenue has been earned in January. Compute the amount of admissions revenue to be shown in the January income statement: ().
A、35800
B、19400
C、8200
D、3800