17) A payment of $400 to a creditor, on account, will cause: A) cash to be debited for $400. B) accounts receivable to be credited for $400. C) accounts payable to be debited for $400. D) accounts payable to be credited for $400. Answer. 18) Providing services for $2,000 where cash is immediately received will cause: A) service revenue to be debited for $2,000. B) service revenue to be credited for $2,000. I C) cash to be credited for $2,000. D) accounts receivable to be credited for $2,000. Answer. 19) An owner investment of land valued at $20,000 and a building valued at $55,000 into the business would include a: A) debit to the land and building account for $75,000. B) debit to the land account for $75,000. C) debit to the capital account for $75,000. D) debit to the building account for $55,000