Select the item that best completes each of the descriptions below. a$.$ A$($n$)$ is a record of accounts used by a organization. b$.$ A$($n$)$ is a record of increases and decreases in a specific asset, liability, equity, revenue, or expense item. c$.$ A$($n$)$ is a resource owned or controlled by a company. d$.$ are held by a seller and are promises of payment from customers to sellers. e$.$ Common Stock and Dividends are examples of accounts