3) Buy RM100,000 worth of Proton Perdana by using bank loan would be recorded in the ledger accounts as?

(a) Dr. Proton Perdana 100K & Cr. Bank 100K

(b) Dr. Proton Perdana 100K & Cr. Creditors 100K

(c) Dr. Proton Perdana 100K & Cr. Long Term Loan 100K

(d) Dr. Proton Perdana 100K & Cr. Short Term Loan 100K

4) Dividend will reduce ________________?

(a) Owner Investment

(b) Assets

(c) Liabilities

(d) None of the above