The process of originally recording a business transaction in the accounting records is termed: Journalizing Footing Posting Balancing 3 puan At the beginning of the current year, the owners' equity in BT Company is $115,000. During the year the assets of the business had increased by $180,000, and the liabilities had decreased by $78,000. Calculate the Owners' equity at the end of the year (Show all of your computations) 10 puan Yantnz Which of the following accounts normally has a credit balance? Dividend Retained Earnings Goodwill Inventories 3 puan