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31) Which of the following lists the accounts in order of liquidity? A) Furniture, Cash, Inventory, Accounts Receivable B) Cash, Inventory, Accounts Receivable, Furniture C) Cash, Accounts Receivable, Inventory, Furniture D) Furniture, Cash, Accounts Receivable, Inventory 32) Every journal entry: A) is recorded in either the journal or the ledger. B) must increase at least one account and decrease at least one account. C) affects both an income statement account and a balance sheet account. D) must debit at least one account and credit at least one account. 33) Decreases in stockholders' equity that result from the cost of operating the business are: A) liabilities. B) assets. C) revenues. D) expenses. 34) Which transaction decreases stockholders' equity? A) cash purchase of land B) total expenses greater than total revenues for the period C) sale of common stock D) total revenues greater than total expenses for the period 35) Which of the following statements, regarding the rules of debits and credits, is CORRECT? A) A liability is increased by a debit. B) An asset is increased by a credit. C) Dividends are decreased by debits. D) Revenue is increased by a credit