Question 11 (2 points) Which of the following is not an asset? Equipment Accounts Receivable. Fees Earned. Land. . Question 20 (2 points) Which of following accounts is increased by a credit? Drawing Equipment. Accounts Payable. Rent Expense. Question 40 (4 points) The Supplies account had a beginning balance of $1,000 and was debited for $4,000 for supplies purchased during the year. The amount of supplies on hand a year-end is $1,500. Debit- - Supplies, 5,000; Credit- -Cash, 5,000. Debit. - Supplies Expense, 4,000; Credit- - Supplies, 4,000. Debit- - Supplies Expense, 3,500: Credit- - Supplies, 3,500. Debit- - Supplies, 1,500; Credit- - Supplies Expense, 1,500. Question 41 (4 points) At December 31, $9,000 of fees have been earned but have not been billed to clients. Debit--Fees Earned, 9,000; Credit- - Accounts Receivable, 9,000. Debit--Cash, 9,000; Credit- -Fees Earned, 9,000. Debit- - Accounts Payable, 9,000; Credit- -Cash, 9,000. Debit- - Accounts Receivable, 9,000; Credit. -Fees Earned, 9.000