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18) The beginning balance in Cash was $400. Additional cash of $800 was received. Checks were written for $900. The cash balance is: A) $400.

18) The beginning balance in Cash was $400. Additional cash of $800 was received. Checks were written for $900. The cash balance is: A) $400. B) $300. C) $700. D) $900. 19) Given the following list of accounts with normal balances, what are the trial balance totals of the debits and credits? Cash $500 Accounts Receivable 100 Capital 300 Withdrawals 100 Service Fees 700 Rent Expense 300 A) $800 debit, $800 credit B) $1,200 debit, $1,200 credit C) $900 debit, $900 credit D) $1,000 debit, $1,000 credit 20) A credit to an asset account was posted to an owner

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