9) The general journal:A) is the book of original entry.B) is the book of final entry.C) contains account balances.D) is completed after the closing entries.10) The process of initially recording business transactions in a journal is:A) sliding.B) posting.C) journalizing.D) kiting.11) When recording a transaction in a journal, the account listed first is the _______ entry.A) debit.B) credit.C) increasing.D) highest dollar.12) How are credits distinguished from debits in the journal entry?A) A line separationB) A different colorC) IndentingD) There is no distinction.13) How are explanations entered in the journal?A) They are underlined.B) They are marked with an X before and after the explanation. C) They are indented below the credit entries.D) They are written in all capital letters, in line with the debit entries.14) The journal entry debiting Cash and crediting Capital would be a result of a(n):A) customer payment.B) owner's withdrawal.C) owner’s investment.D) revenue. 15) If you debit Prepaid Insurance, you most likely will:A) credit Fees Earned.B) credit Capital.C) credit Insurance Expense. D) credit Cash.