6. Which of the following statements is incorrect? A. The normal balance of accounts receivable is a debit. B. The normal balance of owner's withdrawals is a debit. C. The normal balance of unearned revenues is a credit. D. The normal balance of an expense account is a credit. 7. A debit is: A. An increase in an account. B. The right-hand side of a T-account. C. A decrease in an account. D. The left-hand side of a T-account. 8. Unearned revenues are: A. Revenues that have been earned and received in cash. B. Revenues that have been earned but not yet collected in cash. C. Liabilities created when a customer pays in advance for products or services before the revenue is earned. D. Recorded as an asset in the accounting records. 9. An account used to record the owner's investments in the business is called a(n): A. Withdrawals account. B. Capital account. C. Revenue account. D. Expense account. 10. The account used to record the transfers of assets from a business to its owner is: A. A revenue account. B. The owner's withdrawals account. C. The owner's capital account. D. An expense account