D$.$ Earns income from providing services to the customer

$21.$ When two clerks share the same cash register it is a violation of which internal control principle?

a$.$ Maintain adequate records

b$.$ Establish responsibilities

c$.$ Insure assets

d$.$ Bond key employees

$22.$ The normal balance of the petty cash fund is:

$($a$.)$ Debit

b$.$ Credit

c$.$ Expense

d$.$ Gain on disposal of assets

$23.$ When a company uses the perpetual inventory system, the journal entry to record the sale of an item includes which accounts? $q,$

$24.$ Which of the following inventory methods are used for a business with a small number of unique, high cost items?

A$.$ FIFO

B$.$ LIFO

C$.$ Specific ID

D$.$ Average Cost