What would you expect when reviewing subaccount balances after correcting them with a journal entry?

The correct answer indicates that the non-primary subaccounts would show a zero balance after corrections have been made. This outcome occurs typically when adjustments or corrections are applied to subaccounts that have been reconciled or zeroed out through journal entries. In an accounting system, when journal entries are used to correct balances, it is common practice to ensure that any discrepancies are resolved, resulting in these subaccounts no longer holding a balance.

The notion behind the outcome is that if subaccounts are being corrected properly, it means that the errors or inconsistencies that previously caused them to hold balances have been addressed through adjustments. These non-primary subaccounts tend to capture specific details, and clearing them out contributes to the accurate reflection of the overall account structure.

In contrast, the expectation that all subaccounts would show a zero balance may not always be practical, as sometimes certain subaccounts will still carry positive or negative balances reflecting ongoing transactions. Similarly, stating that the total liability would show in the primary subaccount or the parent subaccount may lack accuracy; these accounts could maintain balances that reflect the aggregate of their child accounts rather than merely zeroing them out.

Understanding this dynamic is crucial as it highlights the importance of careful correction processes in accounting, ensuring that balances accurately reflect the