9. Which item would be classified as Other Income? A. an emergency government subsidy payment B. sales from a new product line C. sales returns D. a refund from a supplier 10. Identify if each action requires a debit (DR) or a credit (CR). Action A. Decrease an asset account B. Increase a liability account C. Decrease an equity account DR or CR Sensitivity Marc Mor Marc Morin D. Increase an expense account 11. A shareholder loaned the business $100,000 to cover initial startup with the agreement the business would repay the principal plus 3% interest in four annual installments after the business reported five profitable years. What type of account would you create to record the receipt of monies from the shareholder? A. Equity B. Other Asset I C. Long-term Liability D. Income