Buster's draft accounts for the year to 31 October 20X5 report a loss of $1,486. When he prepared the accounts, Buster did not include an accrual of $1,625 and a prepayment of $834.
　　问题：What is Buster's profit or loss for the year to 31 October 20X5 following the inclusion of the accrual and prepayment?
　　A. A loss of $695
　　B. A profit of $1,807
　　C. A loss of $2,277
　　D. A loss of $3,945
　　答案：The correct answer is: A loss of $2,277.
　　解析：                                                          $
　　Original loss                                          (1,486)
　　Accrual                                                    (1,625)
　　Prepayment                                              834
　　Revised loss                                          (2,277)