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..... and decrease with a 8. Asset accounts increase with a respectively a. Debit debit b. Credit, debit c. No effect d. Debit credit And increase with a 9. Liabilities accounts decrease with a respectively a. Debit, credit b. Credit, debit c. No effect d. Credit, credit 10. If your business buys a new computer to benefit from in the future. Then the journal entry would be a. Debit cash and credit property, plant and equipment account b. Credit cash and debit property, plant and equipment. c. Credit sales and debit cash. d. None of the above. 11. Assets are what the business owns, although liabilities and owners' equity are what the business owes. Explain this statement in two sentences. 12. If Company XYZ sells products to their customers for cash. The journal entry for this transaction would a. Credit cash and debit revenues b. Debit cash and credit revenues c. No effect on the joumal d. Debt cash and debit revenues