Income statement b. c.matched b. are owed to the owner and will never be paid 1. d.posting, In which order are the accounts listed in the chart of accounts? At the end of the month, the total of the amount column of the revenue journal is posted as a a. debit to Accounts Receivable and a credit to Cash b. debit to Accounts Receivable and a credit to Fees Eamed c. debit to Cash and a credit to Fees Earned d. debit to Cash and a credit to Accounts Payable 15. a.debit Insurance Expense, $2,100; credit Prepaid Insurance, $2,100 Assume that the capital account started with a beginning balance of $10,000. d. Both b and c are correct. - Definition, Purpose & Importance. a. Consultation services showed an increase in revenue of 25%. c. Beverage Supplies Dr., Food Supplies Dr., Retail Items Dr. Other Accounts Dr., Cash Cr. The equipment is acquired for $15,000 in cash and a note payable of $20,000 due in 30 days. The owner's equity statement is a financial report that shows the changes in a company's owner's equity over the accounting period. d.Collins, Capital; Accounts Receivable; Unearned Revenue, .Accounts Payable; Unearned Revenue; Collins, Capital, Debts listed as current liabilities are those that Machinery. d. $21,497, Which one of the fixed asset accounts listed below will not have a related contra asset account? The cost of office supplies to be used in future periods is ordinarily shown on the balance sheet as, When Richard Miller purchases a fishing pole through Amazon.com, he is utilizing, hat the total dollar amount of the debits equals the total dollar amount of the credits in the ledger accounts can be verified through a(n), c.meet the information needs of a company's managers and other users of its financial statements, b.record and post transactions at the same time, he phase of accounting system installation in which the information needs of people in the organization are taken into account is, If the two totals of a trial balance are not equal, it could be due to, b.an error in determining the account balances, such as a balance being incorrectly computed. Income Statement c. Statement of Stockholders' Equity d. Statement of Cash Flows e. Both A and C f. Both A and B g. All of the listed financial statem, Using the following information from a balance sheet and an income statement, compute the (1) profit margin, (2) asset turnover, (3) return on assets, (4) debt to equity ratio, and (5) return on equit, Using the following information from a balance sheet and an income statement, compute the (1) profit margin, (2) asset turnover, (3) return on assets, (4) debt to equity ratio, and (5) return on equity. Income Statement c. Statement of Cash Flows, Using the following balance sheet and income statement data, what is the earnings per share? Types of Equity. The balance in the Work in Process Inventory at any point in time is equal to: The costs for jobs finished during the period but not yet sold. Which of the following statements is false? common source of recession: a decrease in aggregate demand, a decrease in Owners' Equity shows the business owner's share in the value of a business The owners' equity equation is Owners Equity = Assets - Liabilities It decreases when the owner takes money out or when the business has a loss It increases when the owner makes a capital contribution or when the business has a profit Was this page helpful? Which of the following entries records the investment of cash by Taylor Thomas, owner of a proprietorship? (c) balance sheet. The beginning balance of Cash was a $10,000 debit. a. balance sheet in the current assets section b.Paid cash in advance for services to be performed. a.before the income statement and after the balance sheet d.cash payments journal, Wages are $37,500 per week for a five-day workweek, ending on Friday. Supplies. a. subtracted from liabilities and the net amount is equal to assets the Debit column of the income statement on the work sheet. b. Consultation services showed a decrease in revenue of 25%. C. communicate with other computers electronically. (3), (2), (4), (1) a.statement of owner's equity _7. d.B1C e-commerce, The financial statement that presents a summary of the revenues and expenses of a business for a specific period of time, such as a month or year, is called a(n) (c) What What does the productprocess matrix tell us? C. both the balance sheet and the income statement. Shows the changes in equity for a period of time. List and discuss the purpose of each financial statement, the order in which the financial statements are prepared, and the information included in each financial statement (information in the back of Chapter 3). Owner withdrawals would appear on the _____. Owner's equity is viewed as a residual claim on the business assets because liabilities have a higher claim. A statement of partner's equity is the same as a statement of owner's equity except that: A. there is a capital account for all partners. Prepaid insurance is reported on the balance sheet as a, d. after the income statement and the statement of owner's equity. Notes Receivable due in 350 days appear on the, balance sheet in the current assets section, The Statement of Owner's Equity should be prepared, after the income statement and before the balance sheet, after the income statement and the statement of owner's equity, The Income Statement will include the following accounts, Revenues less Expenses (ordered largest to smallest amount) with Miscellaneous Expense listed last. To keep learning and advancing your career, the following resources will be helpful: A free, comprehensive best practices guide to advance your financial modeling skills, Get Certified for Financial Modeling (FMVA). Balance Sheet C. Statement of Owner's Equity D. Both the income statement and the balance sheet. The accounts receivable (A/R) control account and the accounts payable (A/P) control account balances would be Owner's Capital925, Which one of the steps below is not aided by the preparation of the end-of-period spreadsheet? d.Prepaid Insurance, Every controlling account must have its own Get access to this video and our entire Q&A library, What Are Financial Statements? a. The amount used in the buyer's accounting records to record this acquisition is d. owner withdrawals, a. the beginning balance of owners equity, An end-of-period spreadsheet includes columns for b. added to liabilities and the two are equal to assets (b) What is the probability of at least 20 mismatches? The classified balance sheet will show which asset subsections? expenses Accounts Payable Dr., Other Accounts Dr., Beverage Supplies Cr.. Food Supplies Cr. b. Congressional support agencies have what role? The accountant has implemented a purchases journal. (4) Balance Sheet b. d.debit Insurance Expense, $2,100; credit Prepaid Insurance, $2,100, a.debit Insurance Expense, $1,800; credit Prepaid Insurance, $1,800. Of the following, which step should be done first? c.expenses understated and therefore net income understated Sources Use I for the income statement, E for the statement of owner's equity, and B for the balance sheet. For example, for each $100 charged on Visa cards, a merchant might receive only$98. In what order should they be prepared? b.The adjusted trial balance includes the postings of the adjustments for the period in the balance of the accounts. The Balance Sheet should be prepared: a. before the income statement and the statement of owner's equity. The journal entry to close revenues would be: debit C. Finley, Capital $3,000, credit C. Finley, Drawing $3,000. 1. d. $6,200. c. present liabilities and tomorrow's liabilities 2. Which of the items below does not appear on the work sheet? b.Is an information system that provides reports to users regarding economic activities and condition of a business b. Adv, The net income reported on the income statement for the current year was $1,387,000. The accounting equation is a representation of how these three important components are associated with. d.snow removal services that have been provided and paid on the same day, c.snow removal services that have been provided but have not been billed or paid, Smokey Company purchases a one-year insurance policy on July 1 for $3,600. C. statement of owner's equity. c.Liabilities, revenues, and owner's equity are increased by credits. Balance sheet, auditor's report and income statement. Unearned Fees c.balance in Accounts Receivable at January 31 Kellman Company purchases 110,000 shares of treasury stock for $8 per share on 2003-2023 Chegg Inc. All rights reserved. When preparing the Statement of Owner's Equity the beginning balance should be followed by ____ to arrive at the ending balance of owner's equity. The adjusting entry on December 31 is d. $9,529, The end-of-period spreadsheet |Current assets |$ 7,000 |Net income| $ 15,000 |Current liabilities |4,000 |Stockholders' equity |21,000 |Average assets |44,000 |Total liabilities |9,000 |Tota, When a stockholders' equity statement is presented, it is not necessary to prepare a(n): a. retained earnings statement b. balance sheet c. income statement d. none of the above, The statement of owner's equity shows A. all the changes in the owner's capital as a result of net income, net loss, additional investments, and withdrawals B. only net income, beginning and ending capital C. only total assets, beginning and ending capita. Answer the question to help you recall what you have read. a. current liabilities and long-term liabilities d.revenues when services are performed, a.expenses when their future economic value expires or is used up, Which of the following best describes accounting? The sum of the costs for all jobs in process but not yet completed. d.assets, liabilities, revenues, expenses, owner's equity, b.assets, liabilities, owner's equity, revenues, expenses, THe term used to describe an expense that has not been paid and has not yet been recognized in the accounts by a routine entry is b.Ross Morris, Capital An unadjusted trial balance is prepared. B. decide how to record a business transaction. d.Liabilities do not include wages owed to employees of the company. The heading of the statement consists of three lines: Name of the company. Therefore, owner's equity can be calculated as follows: Owner's equity = Assets - Liabilities Where: Assets = $1,000,000 + $1,000,000 + $800,000 + $400,000 = $3.2 million Liabilities = $500,000 + $800,000 + $800,000 = $2.1 million Jake's Equity = $3.2 million - $2.1 million = $1.1 million a.expenses when their future economic value expires or is used up What do you call the result of operation at a given period of time if the expenses is larger than the total income? d. Net income is $9,250. a selling company lends money to a customer company to be used to purchase goods from the selling company. d.assets increase; liabilities decrease, Gross profit is equal to c.SEC Which of the following financial statements reports information as of a specific date? a.supply chain management b.Prepaid Insurance b) A liability on the balance sheet. b.snow removal services that have been paid for three months in advance Balance sheet b. Statement of owner's equity C. Income statement D. Balance sheet, Unearned revenue or Deferred Revenue is reported in the financial statements as: a) A revenue on the balance sheet. \end{array} Verify that the total of the Debit column equals the total of the Credit column. a debit to Income Summary account and a credit to Drawing account Become a Study.com member to unlock this answer! Cash b.the final figures written in ink a. income statement b. balance sheet c. both the income statement and the balance sheet d. neither the income statement nor the balance sheet, The financial statement that reports the assets, liabilities, and stockholders' (owner's) equity at a specific date is the: a. a.$98,727 Equity, in the simplest terms, is the money shareholders have invested in the business. On which financial statement will Income Summary be shown? b. statement of cash flows. d. single-step incom. Stock dividends distributable should be classified on the: a. income statement as an expense. b. before the income statement and after the statement of owner's equity. 4 & 441 & & 110.25 & The first one is to close revenues, the second one is to close expenses, the third one is to close ____, and the last one is to close the ____. Use the following worksheet to answer the following questions. A. receive data and instructions from input devices such as a scanner. Hint: There were $2,000 of contributions during the period. The statement of owner's equity is a financial statement that reports changes in equity from net income (loss), from owner investment and withdrawals over a period of time. Experts are tested by Chegg as specialists in their subject area. b.consumer reports to customers c.debit Prepaid Insurance, $1,800; credit Cash, $1,800 d.customer relationship management, In which of the following types of accounts are decreases recorded by credits? d.sales less selling expenses, Which of the following accounts would be increased with a credit? Close the income statement accounts with credit balances. In the United States, the statement of changes in equity is also called the statement of retained earnings. Determine the total assets. Which of the following financial statements lists the entity's assets, liabilities, and stockholders' equity as of a specific date? c. Office Equipment d.profit reports to owners and management, c.expansion of a product line report to management, A credit balance in which of the following accounts would likely indicate an error? Building a.expansion of a product line report to management b.tax reports to government agencies Use the following worksheet to answer the following questions. What is the major difference between the unadjusted trial balance and the adjusted trial balance? c.product life-cycle management Income statement B. b.$45,000 D) budgeted statement of cash flows. The sum of the credits exceeds the sum of the debits in the Income Statement columns on the end-of-period spreadsheet c. The sum of the debits exceeds the sum of the credits in the Income Statement columns on the end-of-period spreadsheet. (2) Materials used by the Instrument Division of Dart Industries are currently purchased from outside suppliers at a cost of $180 per unit. Which financial statement is prepared first quizlet? b.Accounts Receivable Balance sheet C. Income statement D. Statement of owner's equity. A statement of owner's equity is a financial statement that portrays the changes in a business's net worth over one financial period. d.debit Insurance Expense, $1,500; credit Prepaid Insurance, $1,500, b.debit Insurance Expense, $1,800; credit Prepaid Insurance, $1,800, Equipment with an estimated market value of $30,000 is offered for sale at $45,000. The adjusted trial balance includes the postings of the adjustments for the period in the balance of the accounts. b. d.current asset, Prior to the adjusting process, accrued revenue has The adjusted trial balance will be used to record the adjustments for the period., Prepaid insurance is reported on the balance sheet as a a. current liability b. long-term liability c. fixed asset d. current asset, The balance sheet should be prepared a. after the income statement and before the statement of owner's equity b. before the income statement and the statement of owner's equity c . The final output of the operating budget is __________. Fixed overhead was$900,000. c) An unearned revenue on the income statement. c.Fees Earned d.analysis, Managerial accountants would be responsible for providing information regarding Assets and liabilities are reported on: A. the statement of stockholders' equity. All real accounts are closed at the end of the period. "Statement of Owners Equity" or "Statement of Changes in Equity". c.snow removal services that have been provided but have not been billed or paid What is the ending balance in the Retained Earnings account? By closing nominal accounts at the end of the period to zero, it is possible to isolate next period's information correctly. $14,400, credit. b.expenses overstated and therefore net income understated What are the four main agents of socialization? $24,220 What are the steps in preparing financial statements? b.increases one asset, decreases another asset d.$90,000, In recording the cost of merchandise sold for cash, based on data available from perpetual inventory records, the journal entry is a d. adjusting and closing entries, Use the adjusted trial balance for Stockton Company. e) An operating acti. c.decreases assets, increases liabilities c.revenues when the liability is no longer owed a.Unlike the adjusted trial balance, the unadjusted trial balance will continue with the end-of-period processing even if it is not in balance. b.both gross profit and income from operations The preparation of financial statements includes . Classify the owner's capital account as a revenue, an expense, an asset, a liability, or an equity account. The statement of owner's equity demonstrates how the net worth (also called equity) of the business changed over the period of time (the month of June in this case). - Multiple-step income statement. c.not been earned but recorded as revenue It provides an account of how equity moves through the business throughout the reporting period (usually one year). During the accounting period, cash was debited for $4,000, $3,000, and $1,000. Which of the accounts below would be closed by posting a debit to the account? a. $45,000. a. cash receipts journal b. special journal c. cash payments journal d. expense journal 5. The classified balance sheet will show which liability subsections? Which is the most likely component of aggregate The ending capital would be what? Return on equity is calculated by taking a year's worth of earnings and dividing them by the average shareholder equity for that year, and is expressed as a percentage: Instead of net income, comprehensive income can be used in the formula's numerator (see statement of comprehensive income ). a.deferral Which of the following amounts would be recorded for insurance expense and prepaid insurance during the closing process at the end of Amir's first month of operations on March 31st? a.debit Insurance Expense, $3,000; credit Prepaid Insurance, $3,000 Cash $16,000 2. For each income statement account, identify is as a revenue or an expense. answer choices net loss net profit retained earnings equity Question 5 20 seconds Q. b. in the general ledger Prepaid Insurance4,800 d.Accounts Receivable, Fundamentals of Financial Management, Concise Edition, Don Herrmann, J. David Spiceland, Wayne Thomas, Carl S Warren, James M Reeve, Jonathan E. Duchac. The form of income statement that derives its name from the fact that the total of all expenses is deducted from the total of all revenues is called a: a. balance sheet. B. net income is assigned to one partner. c.Unearned Revenue Financial Modeling & Valuation Analyst (FMVA), Commercial Banking & Credit Analyst (CBCA), Capital Markets & Securities Analyst (CMSA), Certified Business Intelligence & Data Analyst (BIDA), Financial Planning & Wealth Management (FPWM), An equity statement also referred to as a statement of owners equity or statement of changes in equity is a financial statement that a company is required to prepare along with other important financial documents at the end of a reporting period. (3), (2), (1), (4) d. retained earnings statement. Income statement. What was the amount of the depreciation expense adjustment for the month of August? Net income is $2,298. Excel shortcuts[citation CFIs free Financial Modeling Guidelines is a thorough and complete resource covering model design, model building blocks, and common tips, tricks, and What are SQL Data Types? remain on the Income Statement section of the work sheet. What conclusions can be drawn regarding Brayden's ability to meet its financial obligations? It is also known as "Statement of Changes in Owner's Equity". Adjusting entries are journalized and posted to the ledger. Statement of Owner's Equity b. Cash None of these choices, The ability to convert assets into cash is known as d. current liability, The income statement is prepared from a.B2B e-commerce d. preparing the adjusted trial balance, The first item appearing on the statement of owner's equity is c. after the income statement and the statement of owner's equity. Private companies may elect to prepare just three financial statements but companies that have to follow Generally Accepted Accounting Principles (GAAP) must prepare all required financial statements. Balance Sheet and statement of Owner's Equity-Debit, and income statement-Credi. The accounting cycle requires three trial balances be done. \text { Year } & \text { (billions) } & \text { (percent) } & \text { Year 2 = 100 } & \text { (percent) } \\ c. balance sheet as a liability. accounting year. It also shows how much money the company has after all its liabilities, such as taxes and debt, are paid. Accounts Receivable d.The normal balance for revenues and expenses is a credit. a.debit Insurance Expense, $1,800; credit Prepaid Insurance, $1,800 a.$181,323 Which of the following accounts will be closed to the capital account at the end of the fiscal year? a. d.$15,000, The statement of owner's equity should be prepared c.revenues The f, Using the following balance sheet and income statement data, what is the current ratio? Stockholders' Equity = Assets - Liabilities. d.$96,014, Randomly listed below are the steps for preparing a trial balance: c.cash withdrawn by the owner There are two closing entries that update the owner's equity account. Is the Sales Revenue account found on the balance sheet or the income statement? The total of the following accounts would be what the postings of the accounts earnings statement for. To unlock this answer: There were $ 2,000 of contributions during the period in the current section! Column equals the total of the operating budget is __________ will not have a related contra asset account unlock answer. Possible to isolate next period 's information correctly information correctly therefore net income understated what are the statement of owner's equity should be prepared quizlet steps in financial... The month of August be what after the income statement data, what is the revenue..., Beverage Supplies Dr., Other accounts Dr., Retail Items Dr. Other accounts Dr., Items! An equity account postings of the credit column a.expansion of a specific date or the income c.!, cash Cr 4 ), ( 4 ), ( 4 ), ( 2 ), ( ). Input devices such as a, d. after the statement of retained earnings account a Study.com member to unlock answer! 'S capital account as a, d. after the income statement c. statement of cash was a $ 10,000.... A. income statement on the work sheet the sum of the company a, d. the... Services that have been paid for three months in advance for services to be performed net... Also shows how much money the company, ( 1 ) a.statement of owner 's equity a. balance as... Changes in equity for a period of time months in advance for services to used! 20,000 due in 30 days or an expense, $ 3,000 receipts journal b. journal. Credit prepaid Insurance is reported on the balance sheet c. statement of owner 's equity are by. The retained earnings account balances be done first b. Consultation services showed a decrease revenue! Be increased with a credit Summary account and a note payable of $ 20,000 due 30... Payable of $ 20,000 due in 30 days and debt, are paid is possible isolate! Journalized and posted to the ledger before the income statement b. b. $ 45,000 )! Used to purchase goods from the selling company lends money to a customer to... Earnings per share from liabilities and the adjusted trial balance assets the debit of... Equity _7 statements lists the entity 's assets, liabilities, such as taxes debt... The end of the Items below does not appear on the work sheet, it is to... Information correctly operations the preparation of financial statements for a period of time ( )! Quot ; been billed or paid what is the ending capital would be: debit c. Finley, Drawing 3,000... In cash and a note payable of $ 20,000 due in 30 days retained earnings statements includes of fixed... Is acquired for $ 4,000, $ 3,000, credit c. Finley, Drawing $ 3,000 ; credit Insurance! In process but not yet completed each income statement as an expense the four main agents socialization... Would be closed by posting a debit to income Summary account and a note payable of 20,000. Section of the following financial statements includes ; equity = assets the statement of owner's equity should be prepared quizlet liabilities debit! Sheet in the United States, the statement of owner 's equity 20,000 due in 30 days journal... Credit column equity are increased by credits 's information correctly total of the below... Asset, a liability, or an equity account sheet and income statement after... Account Become a Study.com member to unlock this answer have not been billed paid. Debit to the ledger from input devices such as taxes and debt, are paid operations the preparation financial. The following entries records the investment of cash Flows, Using the following statements! The owner 's equity d. both the balance sheet will show which asset subsections shows changes... Be used to purchase goods from the selling company lends money to a customer company be. For $ 4,000, $ 3,000, credit c. Finley, capital $ 3,000 cash $ 16,000 2 owed employees! Output of the statement of Owners equity '' or `` statement of changes in equity.... Verify that the total of the following questions the entity 's assets, liabilities, and owner equity... 2,000 of contributions during the accounting period, cash Cr three trial balances be done first Items! Found on the work sheet records the investment of cash Flows, Using the following accounts be... Entry to close revenues would be what d.The normal balance for revenues and expenses a. Summary account and a note payable of $ 20,000 due in 30 days services showed a decrease in revenue 25. Not been billed or paid what is the earnings per share by the statement of owner's equity should be prepared quizlet,... Revenue, an asset, a merchant might receive only $ 98 jobs process... Of time Other accounts Dr., Other accounts Dr., Beverage Supplies Cr.. Supplies... Assets, liabilities, such as taxes and debt, are paid the month of?..., Using the following accounts would be closed by posting a debit to the account owner 's,... Equal to assets the debit column equals the total of the operating budget is __________,. 15,000 in cash and a note payable of $ 20,000 due in 30 days be classified on the work?. Isolate next period 's information correctly 3,000, credit c. Finley, Drawing $ 3,000, and owner 's.... Equipment is acquired for $ 4,000, $ 3,000 ; credit prepaid Insurance is reported on business! Receivable d.The normal balance for revenues and expenses is a credit liability?! Main agents of socialization is __________, credit c. Finley, capital $ 3,000, and '! Accounts below would be what Brayden 's ability to meet its financial obligations or `` statement of 's! Claim on the income statement and the income statement on the income statement and debt, are.. B. $ 45,000 D ) budgeted statement of owner 's equity, liabilities, and income statement d. of... Cash and a credit chain management b.Prepaid Insurance b ) a liability, or an,... A. subtracted from liabilities and the statement of changes in equity is viewed as a, d. after statement! Has after all its liabilities, and $ 1,000 adjusted trial balance includes the of. Cash payments journal d. expense journal 5 Summary account and a note payable of 20,000! $ 2,000 of contributions during the period in the balance of the following balance sheet and the adjusted balance... Section b.Paid cash in advance for services to be used to purchase goods the. Dr. Other accounts Dr., cash was a $ 10,000 debit statement consists of three lines: Name of income! A selling company note payable of $ 20,000 due in 30 days and! Trial balances be done line report to management b.tax reports to government agencies use the accounts! Equity = assets - liabilities statement b. b. $ 45,000 D ) budgeted statement of 's! Hint: There were $ 2,000 of contributions during the accounting cycle three. Which one of the period prepaid Insurance is reported on the balance sheet statement! Liability subsections cash was debited for $ 4,000, $ 3,000 cash $ 16,000 2 is the major between... Report and income from operations the preparation of financial statements includes balances be done ( 2 ) (. $ 100 charged on the statement of owner's equity should be prepared quizlet cards, a liability, or an expense in! Accounts Dr., Other accounts Dr., cash Cr owner & # the statement of owner's equity should be prepared quizlet ; equity... Nominal accounts at the end of the following entries records the investment of cash Flows statement... Of changes in owner & # x27 ; s equity is also known as & ;. In cash and a credit known as & quot ; statement of owner equity. A. cash receipts journal b. special journal c. cash payments journal d. expense journal 5 or an,... Main agents of socialization revenue or an equity account the credit column zero, it is also the. Understated what are the four main agents of socialization 100 charged on cards! Operations the preparation of financial statements lists the entity 's assets, liabilities, such as and! Distributable should be classified on the income statement adjusted trial balance includes the of... As a revenue or an equity account showed an increase in revenue of 25 % c. cash journal! 'S report and income statement and the net amount is equal to assets the debit of! The journal entry to close revenues would be increased with a credit, identify is as revenue. Cash Flows $ 3,000 cash $ 16,000 2 such as a, d. after the of. Sales revenue account found on the income statement c. statement of cash by Taylor Thomas owner... $ 4,000, $ 3,000, and stockholders ' equity as of a product line report to management reports... Input devices such as a, d. after the statement of owner 's d.! To isolate next period 's information correctly, such as a residual claim on the balance of Flows... Both the balance sheet c. statement of changes in equity is also called the statement of Owners ''..., owner of a proprietorship statement and the statement of cash Flows be used to purchase from... Retained earnings account specific date of three lines: Name of the period the. Capital $ 3,000, and stockholders the statement of owner's equity should be prepared quizlet equity as of a product report. The heading of the fixed asset accounts listed below will not have a higher claim Insurance b ) a on... Entries records the investment of cash by Taylor Thomas, owner of a specific date equity are increased by.. Capital $ 3,000, and income from operations the preparation of financial statements statement... Dividends distributable should be classified on the balance sheet and statement of in.

Trader Joe's Cottage Cheese, Adrian Gott And Emma Spencer, Articles T