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NOTE : The following is not a journal entry nor is it a full trial balance, it is just a random selection of entries to

NOTE: The following is not a journal entry nor is it a full trial balance, it is just a random selection of entries to given accounts. Your job is to identify from the list of accounts below, which accounts would be classified as "Equity" accounts (accounts that directly impact overall equity). Once you have identified all Equity accounts, compute how the debits or credits in such accounts would impact a company's total equity. For example, if it would increase by 4 then just enter the number 4. If it would decrease by 4, enter the number as -4.

Account name Debit Credit
Unearned Sales Revenue 34
Bonds payable 25
Sales Revenue 59
Common Stock 19
Salaries payable 4
Dividends 4
Cash 3

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