Which of the following entries would be made because of the matching principle?

Question

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The matching principle requires that expenses be recognized in the same period as the related revenues. Therefore, to ensure proper matching, a journal entry would need to be made to recognize the cost of goods sold (an expense) when the corresponding revenue is recognized. Option D is the only choice that includes an inventory identification number (8d77) and therefore suggests a transaction related to the sale of inventory.

Which of the Following Entries Would Be Made Because of the Matching