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NEW QUESTION: 1
An entity has made all necessary adjusting entries and is now closing its accounts for the period. Dividends of US 1 ...x!.000 were declared and distributed during the year. The entry to close the dividends account would be
A. Dividends US $30,000 Retained earnings US $30,000
B. Retained earnings US $30,000 Dividends US $30,000
C. Dividends US $30,000 Income Summary US $30,000
D. Income Summary US $30,000 Dividends US $30,000
Answer: B
Explanation:
Assuming an account entitled "dividends" or "dividends declared" is debited when dividends payable is credited on the declaration date, it must be closed at the end of the period. The balance in this account is closed directly to retained earnings. The effect of declaring and paying dividends is to reduce retained earnings, so the entry is a debit to retained earnings and a credit to dividends.

NEW QUESTION: 2
A Solutions Architect is designing a three-tier web application that will allow customers to upload pictures from a mobile application, The application will then generate a thumbnail of the picture and return a message to the user confirming that the image was successfully uploaded. Generation of the thumbnail may take up to 5 seconds. To provide a subsecond response time to the customers uploading the images, the Solutions Architect wants to separate the web tier from the application tier.
Which service would allow the presentation tier to asynchronously dispatch the request to the application tier?
A. AWS Step Functions
B. Amazon SQS
C. Amazon SNS
D. AWS Lambda
Answer: A

NEW QUESTION: 3
다음 중 AWS 통합 결제의 장점은 무엇입니까? (2 개 선택)
A. 여러 계정에 대해 하나의 청구서를받을 수있는 기능
B. 모든 계정의 사용량이 결합되어 잠재적 인 볼륨 할인
C. 월 청구서 고정 할인
D. 모든 계정에서 기본적으로 증가하는 서비스 제한
E. 마스터 계정의 AWS 지원 계획을 모든 계정으로 자동 확장
https://aws.amazon.com/premiumsupport/knowledge-center/support-consolidated-billing/
Answer: A,B