30 3 points Respectively, Cash, Insurance Expense, and Accounts Payable are: O Permanent, temporary, and permanent accounts. Permanent, temporary, and temporary accounts. All permanent accounts Temporary, permanent, and temporary accounts 31 3 points The dividend account O Is a temporary account that would not be found on a post-closing trial balance, Has a normal debit balance. is increased on the date of declaration All of the given answer choices are correct. 32 3 points Merchandise with a sales price of $500 is sold on account. The cost of the merchandise sold was $300. The Journal entries would NOT include a: O A credit to sales revenue for $500. O Debit to cost of goods sold for $300. Debit to cash for $500 O Credit to inventory for $300