please answer with rason

Which of the following accounting procedures are incorrect?

	Accounts	Effects	Entries in Account
I.	Assets	An increase	Debit
		A decrease	Credit
II.	Capital	An increase	Debit
		A decrease	Credit
III.	Expenses	An increase	Debit
		A decrease	Credit
IV.	Income	An increase	Debit
		A decrease	Credit
V.	Liabilities	An increase	Credit
		A decrease	Debit

Select one:

A. I, II, and III only

B. I and V only

C. I, III, and V only

D. II and IV only

Which of the following is not cash?

Select one:

A. corporate stocks and bonds that the firm plans to hold for a relatively short period of time

B. bank deposits and time deposits

C. coins and currency

D. bank checks and money orders