The account "Cash" had no beginning balance and the following changes: increase of $500, decrease of $10, increase of $200 and a decrease of \$90. The final balance is a: Credit balance of $100. Debit balance of $600. Credit balance of $600 Debit balance of $700. A journal entry to record the issuance of common stocks in exchange of cash will include a credit to Long-term Investment. debit to Cash credit to Cash. debit to Common Stock. A journal entry to record a receipt of rent in advance will include a debit to Rent Revenue. credit to Unearned Revenue. credit to Cash. credit to Rent Revenue. A doctor performed surgery in April and did not receive cash payment from the patient until August. Under accrual basis accounting, the doctor recognizes revenue: in April or August. in April. at a time that cannot be determined from the facts. in August