Liability 10. Which account is debited if a customer pays 300 by check? Accounts receivable Cash 11.A business is started with 5,000 cash from the owner paid into the bank account. Which account is credited? Cash Capital 12. Faulty equipment for 200 is returned to the supplier. Assuming the equipment has not yet been depreciated, which account is the credit entry made to? Fixed assets Accounts payable 13. Cash of 100 is taken from the bank account of the business and placed into petty cash, which account is credited? Petty cash Cash