{"kind":"task","effective_mode":"full","benchmark":{"kind":"benchmark","effective_mode":"full","slug":"mmlu","formal_name":"MMLU","introduction":"MMLU asks four-way multiple-choice questions across 57 subjects, from elementary material to professional-level examinations. Since 2020 it has been the most widely cited single reference point for general capability.","introduction_ja":"","introduction_en":"","category":"Category not supplied","task_count":null,"acquisition_status":"Acquisition status not supplied","official_url":"https://github.com/hendrycks/test","indexing_mode":"index","profile":{"resources":[],"task_format":"","scoring":"","metric":"","size":"","answer_access":"","license":"","citation":"","maintainer":"","released":"","why_hard":"","related":[],"history":"","construction":"","limitations":"","saturation":"","scores":[]}},"task_id":"261827a0-4e6c-5cbb-9575-1ab218f7db62","task_key":"all--test--261827a0-4e6c-5cbb-9575-1ab218f7db62","task_revision_id":"1","upstream_id":"","short_description":"Bailey Co. changed the accounting for insurance expense from the cash basis to…","config":"all","split":"test","body":"{\"choices\":\"['As a $180000 debit to prepaid insurance.', 'As a $60000 debit to insurance expense.', 'As a $60000 debit to insurance expense a $120000 debit to prepaid asset and $180000 credit to retained earnings.', 'As a $180000 debit to insurance expense a $120000 credit to prepaid asset and $60000 credit to retained earnings.']\",\"question\":\"Bailey Co. changed the accounting for insurance expense from the cash basis to the accrual basis in the current year. In January of the prior year Bailey recorded insurance expense of $240000 for the cash purchase of a four-year insurance policy. How should Bailey report the insurance transaction in the current year's financial statements?\",\"subject\":\"professional_accounting\"}","display_format":"text","language":"","answer_status":"published","assets":[],"source_url":"https://github.com/hendrycks/test","history":"initial import","indexing_mode":"index","subproblems":[],"grids":[]}