The following amounts are reported in the ledger of Mariah Company: What is the balance in the Common Stock account? $44,000. $32,000. $48,000. $42,000. When cash payments are made to stockholders, what is the effect on the company's accounts? Cash decreases and dividends increase. Cash increases and dividends decrease. Cash decreases and common stock decreases. Cash increases and common stock increases. Which of the following is not an asset account? Supplies. Accounts Payable. Equipment. Accounts Receivable