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35. A company had the following balance sheet accounts and balances: Accounts Payable $ 24,000_Cash $12,000 Accounts Receivable 4,000 Common Stock Buildings & Equipment (net) 68.000 Retained Earnings 8,000 36. What is the balance of the Common Stock account? a. $76,000 b. $68,000 c. $60,000 d. $52,000 37. An accountant is preparing adjusting journal entries. Which of the following entries could not possibly be a correct adjusting journal entry? A. Rent Expense 5,000 Rent Payable 5,000 B. Accounts Receivable 5,000 Service Revenue 5,000 C. Interest Expense 5,000 Interest Revenue 5,000 D. Unearned Revenue 5,000 Service Revenue 5,000 38. Preparing a worksheet involves a two steps. b. three steps. C. four steps. d. five steps. 30. After the adjusting entries are journalized and posted to the accounts in the general ledger, the balance of each account should agree with the balance shown on the a. adjusted trial balance. b. post-closing trial balance. c. the general joumal. d. adjustments columns of the worksheet. 40. The primary accounting standard-setting body in the United States is the: a Securities and Exchange Commission. b. Internal Revenue Service. c. Financial Accounting Standards Board. d. Corporate Board of Directors