16) The entry to record depreciation includes a credit to: a. the Depreciation Payable account. b. the Cash account. c. the Accumulated Depreciation account. d. the Depreciation Expense account. 17) Adjusting entries are needed to correctly measure the: a. Ending balance in the Cash account. b. Net income (loss) on the balance sheet. C. Net income (loss) on the income statement. d. Beginning balance in the Cash account