8.The chart of accounts for Miguel Company includes the following:

Account Name	Account Number
Cash	11
Accounts Receivable	13
Prepaid Insurance	15
Accounts Payable	21
Unearned Revenue	24
Miguel, Capital	31
Miguel, Drawing	32
Fees Earned	41
Salaries Expense	54
Rent Expense	56

Page 5 of the journal contains the following transaction:

Salaries Expense	525
Cash		525

What is the posting reference that will be found in the salaries expense account?

a.11

b.5

c.21

d.54

9.The debit side of an account

a.is the right side of the account

b.depends on whether the account is an asset, liability, or owner's equity

c.can be either side of the account depending on how the accountant set up the system

d.is the left side of the account