In the first month of operations, the total of the debit entries to the cash account amounted to $700 and the total of the credit entries to the cash account amounted to $500. The cash account has a Select one: a. $700 debit balance. O b. $200 credit balance. O c. $200 debit balance. d. $500 credit balance. Equity is decreased by all of the following except Select one: O a. expenses. b. issuance of shares. O c. dividends. O d. net losses