Aacha Al Shual Financial Accounting. Test 1 Spring 2021.. - Word HC ba JI 121 A A A Arial : 1 DA X X,ab UI 15 U.Teaseu 140, VUU. 15. The trial balance of Clooney Company had accounts with the following normal balances: Cash $5,000, Revenue $85,000, Salaries Payable $4.000, Salaries Expense $40,000, Rent Expense $10,000, Clooney, Capital S42,000; Clooney, Drawing $15,000; Equipment S61,000. In preparing a trial balance, the total in the debit column is: a. $131,000 b. $216,000 c. $91,000 d. S116.000 16. The investment of cash into the business results in a/an a.incesase in cash and a decrease in capital. b. increase in cash and an increase in capital c. decrease in cash and an increase in capital d increase in fees earned and an increase in capital. 17. The owner of a computer services business was able to acquire a new computer, valued at $5,000, by establishing an account with the computer vendor, Com Pewters Unlimited. There was no down payment. Recording the transaction will a.increase an asset, increase a liability b. decrease an asset, decrease a liability c. increase an asset, increase owner's equity d. decrease an asset, decrease owner's equity. 18. A debit is not the normal balance for which account listed below? Dividends. A Aaisha Al Shuai Financial Accounting. Test -1 Spring 2021.. Word = = . Aa A A = . = . - 17 ) : 1 . : 4 - * * * d. decrease an asset, decrease owner's equity. b. . d 18. A debit is not the normal balance for which account listed below? Dividends. Cash, Accounts Receivable. Service Revenue. 19. In the first month of operations, the total of the debit entries to the cash account amounted to $900 and the total of the credit entries to the cash account amounted to S600, The cash account has a(n) S600 credit balance $900 debit balance. $300 debit balance $300 credit balance a, b. C. d. Financial Accounting 1 (BSDR1004) Test 1 Spring 2019 Page 3