2 points Save Answer ABC Company received Payment on Account from a customer in the amount of $100 Indicate the amounts, and direction of the effects on the accounting equation... Assets Liabilities Shareholders' Equity 2 points Save Answer It is the first day of operations for ABC Company. They issues share certificates to the owners as evidence of their contribution of $100,000 cash, which is deposited in the company's bank account. Indicate the amounts, and direction of the effects on the accounting equation... Assets Liabilities Shareholders' Equity