1.From the following list, identify which items are considered original sources:

A.prepaid insurance

B.bank statement

C.sales ticket

D.general journal

E.trial balance

F.balance sheet

G.telephone bill

H.invoice from supplier

I.company sales account

J.income statement

2.Determine whether the balance in each of the following accounts increases with a debit or a credit.

A.Cash

B.Common Stock

C.Equipment

D.Accounts Payable

E.Fees Earned

F.Electricity Expense

• Ref: Chapter three, Book URL:https://openstax.org/books/principles-financial-accounting/pages/1-why-it-matters