33. A list of accounts and their balances at a given time is called a(n) A) journal. B) posting C) trial balance. D) income statement. 34. On January 14, Decker industries purchased supplies of $500 on account. The entry to record the purchase will include A) a debit to Supplies and a credit to Accounts Payable. B) a debit to Supplies Expense and a credit to Accounts Receivable. C) a debit to Supplies and a credit to Cash. D) a debit to Accounts Receivable and a credit to Supplies