I am reviewing a homework assignment I am currently working on. I am stuck because I can not include my answers correctly and was hoping I would come across what I am missing. However, upon review of the material listed here - it is incorrect. Question number 2 on what I am reviewing states that money was collected from client account. This would be dr. to Cash (increasing cash) and cr. to A/R (decreasing receivables). Your answer is backwards therefore it is incorrect on the follow through :(