The March 31, 2020, unadjusted trial balance for Silva Rentals after its first year of operations is shown below. Silva Rentals Unadjusted Trial Balance March 31, 2020 Unadjusted Trial Balance No. Account Dr. Cr. 101 Cash $ 7,400 110 Rent receivable 31,400 124 Office supplies 2,450 141 Notes receivable, due 2023 48,000 161 Furniture 16,400 173 Building 220,000 183 Land 43,000 191 Patent 10,000 201 Accounts payable $ 14,150 252 Long-term note payable 179,000 301 Stephen Silva, capital 97,250 302 Stephen Silva, withdrawals 94,000 406 Rent revenue 332,800 620 Office salaries expense 54,000 633 Interest expense 5,650 655 Advertising expense 15,000 673 Janitorial expense 41,400 690 Utilities expense 34,500 Totals $ 623,200 623,200 Which of the following statements is correct? Multiple Choice 22 The right side of a Taccount is the debit side Entries that decrease asset and expense accounts, or increase lability, equity, and revenue accounts are posted as debits Entries that increase set, expense, and revenue accounts are posted as debits The left side of a Traccount is the debit side