Courtney Company purchased equipment for $1,800 cash. As a result of this event, a. equity decreased by $1,800. b. assets increased by $1,800. c. total assets remained unchanged. d. Both assets and equity decreased by $1,800. At December 1, 2022, Orear Company's Accounts Receivable balance was $16,800. During December, Orear had credit sales of $45,000 and collected accounts receivable of $36,000. At December 31,2022 , the Accounts Receivable balance is a. $16,800 debit b. $25,800 debit c. $61,800 debit d. $25,800 credit