) Accounts Receivable, debit; Fees Earned, credit d) Cash, debit: Accounts Receivable, credit 14) Which of the following entries records the purchase of equipment by paying cash and issuing a note payable for the remainder? a) Equipment, debit; Notes Payable, debit; Cash, credit b Cash, debit; Notes Payable, debit; Equipment, credit Equipment, debit; Notes Payable, credit; Cash, credit d) Notes Payable, debit; Equipment, credit:; Cash, credit 15) Which of the following entries records the payment of a creditor on account? a) Cash, debit: Accounts Receivable, credit c) Accounts Receivable, debit; Cash, credit d) Cash, debit, Accounts Payable, credit unt? 16) Which of the following entries records a sale to customers on acco aAccounts Receivable, debit; Sales, credit Sales, debit; Accounts Receivable, credit c) Accounts Payable, debit; Sales, credit d) Sales, debit: Accounts Payable, credit 17) Which of the following entries records an owner's withdrawal of cash for personal use? a) Cash, debit; Capital, credit b) Capital, debit; Cash, credit Drawing, debit; Cash, credit d) Cash, debit; Drawing, credit 18) Which of the following entries records an owner's investment of cash into a business? a) Capital, debit; Cash, credit b) Drawing, debit; Cash, credit c) Cash, debit; Drawing, credit Cash, debit; Capital, credit 19) Which of the following entries records a cash sale? a) Cash, debit; Sales, credit Cash, debit; Accounts Receivable, credit c) Sales, debit; Cash, credit d) Accounts Receivable, debit; Sales, credit 20) The unearned rent account has a balance of $40,000. If $3,000 of the $40,000 is unearned a the end of the accounting period, the amount of the adjusting entry is a) $3,000 b) $40,000 $37,000 ) $43,000