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2. Which of the following circumstances would result in a decrease in income under the accrual basis but would not result in a decrease in income under the cash basis? b) Purchase of inventory on account. Payment of two months' rent in advance. The expiration of prepaid rent. The return of defective supplies purchased on account, where full credit was given. The payment of the current period's utility bill. 3. Which of the following transactions will increase an asset and increase shareholders equity? Collecting cash from a customer on an account receivable. Performing a service on account for a customer Borrowing money from a bank. Purchasing supplies on account. None of the above. 4. All other things being equal, an increase in the interest rate that the company must pay on its long term debt will have an impact on which of the following ratios? Return on equity (ROE). b) Return on total assets (ROA). c) Return on net sales (RS). a) and b). a and c)