b. reversing two digits c. omitting an account balance d. showing a debit balance as a credit or a credit balance as a debit almount 9. Early in 20X2, while the 20X1 books are still open, you are informed that 20X1 Advertising Expense includes $90,000 for printing catalogs for a campaign to begin in January, 20X2 and that a $50,000 invoice for televi- sion commercials shown in December, 20X1 was debited to 20X2 Adver- tising Expense. iS. The correcting entry to record as of December 31, 20xI is a. a net debit to Advertising Expense of $50,000 b. a net credit to Advertising Expense of $40,000 c. a net credit to Advertising Expense of $90,000 d. a net credit to Advertising Expense of $140,000 Ad