66) Consider the following account balances of ABC at the end of the year: Accounts Payable $4,400 Salaries Expense 12,800 Cash 1,700 Common Stock 2,400 Service Revenue 8,300 Supplies to 4,300 Retained Earnings 1,100 Utilities Expense 5,000 How many of these accounts would appear in ABC's year-end balance sheet? A) Three. B) Two. C) Five. D) Four. 67) For a journal entry with only two lines, the following entry is valid: Decrease in Owners' Equity, Decrease in Revenue. A) True B) False 68) For a journal entry with only two lines, the following entry is valid: Increase in Revenue, Increase in Expense. A) True B) False