Question 20 (1 point) Typically, the chart of account begins with 1) Liability accounts O2) Expense accounts O3) Revenue accounts 4) Asset accounts Question 21 (1 point) When a magazine company receives an advance payment for a subscription, it 1) Debits Prepaid Subscriptions and credits Cash 2) Debits cash and credits Unearned Subscriptions Revenue 3) Debits Unearned Subscriptions Revenue and credits Cash 4) Debits Cash and Credits Subscriptions Revenue