11.The normal balance of an expense is a credit.

12.Each transaction must be analyzed in terms of its effect on the accounts before it can be recorded in a journal.

13.The trial balance may balance even when A cash purchase of supplies for $250 was journalized and posted as a debit to Supplies $25 and a credit to Cash $25.

14.The trial balance may balance even when a correct journal entry is not posted,

15.The trial balance may balance even when a journal entry is posted twice,

16.The trial balance may balance even when A credit posting of $400 to Accounts Receivable was omitted.