A. Revenue can be described as which of the following?

1.	Net income for the accounting period
2.	Gross increase in owners' equity resulting from operation of the business
3.	Sales of services less the expenses related to the sales
4.	All of the above

B.The debit balance of the trial balance is $456,000 and the credit balance of the trial balance is $465,000. This indicates which of the following?

1.	An account was not posted
2.	An account was posted twice
3.	An account was posted for an incorrect amount
4.	Any of the above might have occurred