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28. A company received cash and issued common stock What was the effect on the accounting equation? Stockholders EQUIN Anne A NE NE + NE D NE 27. A company purchased land by issuing a note payable. What was the effect on the accounting equation? Scher EU Asnete A NE 2 NE c NE D. NE 22. Which of the folowing financial statement is concerned with the financial position of an enterprise at a point in time? A Retained Earnings Statement B. Balance Sheet C. Income Statement. D. Statement of Cash Flows. 29. Cash was collected from a customer on account. Which accounts were debited and credited? D. A Accounts Receivable Cash B. Cash Service Revere C. Cash Accounts Received D. Cash Account Payaso 30. Which pair of accounts is increased by recording acredit? a Common Stock and Rent Expense b. Cash and Accounts Receivable. cTreasury Stock and Common Stock Notes Payable and Service Revenue. 31. Which of the following errors will use a trial balance to be out of balance? a A debit to Office Equipment is incorrectly debited to Office Supplies b. The bookkeeper forgot to joumalize a transaction c. The bookeeper forgot to post a journal entry to the lediger. d. Acredit was posted to an account as a debit 32. When a magazine company receives advance payment for a subscription, A Debit Cash and credits Subscriptions Raven B. Debit Cash and credits Unemed Subscriptions Ravenue Debit Uneamed Subscriptions Revenue and credits Cast D. Debits Prepaid Subscriptions and credits Cash 33. The Supplies Account had a $360 debit balance at the end of the accounting period before adjustment for supplies used, and an inventory of S80 worth of unused supples were on hand. Which of the following the required adjusting entry? Debt Supplies $280 and credit Supplies Expense $280. b. Debit Supplies Expense $280 and credil Supplies $280. c. Debit Supplies $80 and credit Supplies Expense $60. d. Debit Supplies Expense $80 and credit Supplies $80