LUl he trial balance is to test the rcording of transactions. B) analysis of transactions C) equality of debit and credit entries in the journal. D) equality of debit and credit balances in the ledger 20. Which of the following accounts has a normal credit balance? A) Trucks and Automobiles B) Interest Expense C) Advertising Fees Eamed D) Owner's Withdrawals 21. Unearned revenues are classified as liabiities on the balance shee. A) True B) False 22. Owner's withdrawals are classified as an expense. A) True B) False 23. Wages payable is a type of expense. A) True B) False 24. A credit means that an account has been increased. A) True B) False 25. For a T account, an account balance is the difference in total dollars betw footings and total credit footings. A) True B) False 26. A decrease in a liability is recorded by a debit. A) True B) False