Which of the following can be an effect of a transaction that increased an asset of a corporation for the accounting equation to balance?

A. there is an equal decrease in another asset

B. there is an equal decrease in equity

C. both liabilities and equity decrease

D. there is an equal decrease in a liability account

Which of the following is included in comprehensive income?

A. Purchase of capital assets

B. Foreign currency translation adjustments

C. Owners' investments

D. Payment of dividend