ABC Company sold common stock to investors for $40,000 cash ABC Company received $30,000 cash from a customer for services to be performed later ABC Company recorded the adjusting entry to accrue salaries of $10,000 for the year ABC Company collected a $10,000 account receivable from a customer ABC Company received and paid a $20,000 utility bill 1.assets increase; liabilities increase; equity decrease 2.assets decrease; liabilities decrease; equity no effect 3.assets increase; liabilities no effect; equity increase 4.assets no effect; liabilities no effect; equity no effect 5.assets no effect; liabilities increase; equity decrease 6.assets increase; liabilities increase; equity increase 7.assets increase; liabilities increase; equity no effect 8.assets no effect; liabilities decrease; equity increase 9.assets decrease; liabilities no effect; equity decrease Match with the correct effect