8: Which of the following is a contra account to accumulated depreciation? a) Depreciation expense. b) Retained earnings. c) Property, plant, and equipment. d) Allowance for doubtful accounts. 9: Which of the following statements is true regarding the double-entry accounting system? a) Each transaction affects at least three accounts. b) Each transaction affects at least two accounts. c) Each transaction affects only one account. d) Each transaction affects different accounts based on its type. 10: Which of the following is an example of an operating expense? a) Interest income. b) Dividend income. c) Sales revenue. d) Rent expense..