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Question 74 On 28 February Harold's Speedy Dry Cleaning received $100 for dry cleaning services provided on the same day. The effect on the accounting equation is: Select one: O a. Assets increase by $100; Equity increases by $100. O b. Assets increase by $100; Liabilities decrease by $100. O c. Assets increase by $100; Assets decrease by $100. O d. Assets decrease by $100; Equity decreases by $100. Question 31 The basis upon which the personal assets of the owner are excluded from the business's balance sheet is referred to as which assumption? Select one: O a. Accounting entity. Ob. Accrual basis. . Going concern. O d. Materiality. Question 44 A chart of accounts is a: Select one: O a. Chart showing the organisational structure of the entity. O b. List of accounts receivable and payable. O C. Formal plan developed by management to estimate information flows through the computerised system. O d. Listing of the ledger account titles and their account numbers. Question 32 The general purpose of adjusting entries is: Select one: O a. To bring the accounts up to date Ob. To make the debits and credits balance . To improve the net income for the period O d. To provide information for a trial balance Question 65 If the loss for the period is $38 000 and total expenses are $110 000, total income for the period is: Select one: O a. $ 62 000. O b. $72 000 O c. $138 000 O d. $148 000