Which of the following accounts is decreased with a credit entry?
A) Common stock
B) Accounts payable
C) Accumulated depreciation
D) Inventory
Question 2
Ink, Inc. has the following accounts with normal balances on its adjusted trial balance after its first year of business.
Cash 400
Accounts receivable 200
Insurance expense 100
Equipment 800
Accumulated depreciation 100
Depreciation expense 100
Sales 1,000
Wages expense 400
Common stock 1,000
Dividends 100
How much is the debit column total on the adjusted trial balance?
A) 2,600
B) 2,400
C) 2,100
D) 1,400
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