13) Which of the following would result if the business provided services to a customer collecting cash? A) Cash would increase and Revenue would decrease. B) Since the cash was collected there is no need to record this. C) Cash would increase and Capital would increase. D) Cash would increase and Revenue would increase. 14) A formal account that has columns for date, explanation, post reference, debit, and credit is called the: A) T account. B) ledger. C) chart of accounts. D) standard account form. 15) A credit may signify a(n): A) decrease in revenues. B) decrease in assets. C) decrease in capital. D) decrease in liabilities. 16) A listing of all the accounts from the ledger with their ending balances is called a: A) normal balance. B) trial balance. C) footing. D) chart of accounts. 17) Accounts Payable had a normal starting balance of $600. There were debit postings of $350 and credit postings of $200 during the month. The ending balance is: A) $950 credit. B) $450 debit. C) $450 credit. D) $750 debit