A is an entry of a business transaction on the right side of the account, and is considered to increase revenues Debit OCER (or TER) Journal Credit Question 30 (1 point) A is an entry on the left side of the account, and is considered to increase expense accounts. Journal Credit Debit CER (or TER) Question 35 (1 point) analysis applies simple math to determine the sales (or production) level at which total costs equal net sales revenue, and the company neither makes a profit or a loss. the Isocost Points Engineering Learning Curves OCERs and TERS the Break-even point Question 36 (1 point) Monies received increase net worth and are called depreciation overhead actual dollars revenues