22. Financial statement users having easier access to information is a reason for the development of Accounting Standards for Private Enterprises (ASPE). (1 Point) [ True False 23. The recording of an owner withdrawal has the same effect on owner's equity as the recording of an owner investment. (1 Point) True False 24. Purchasing office equipment on account would: (1 Point) A) decrease owner's equity. B) increase owner's equity. GO () have no effect on owner's equity. ( D) decrease liabilities