Which of the following is an Equity account? Select one: a. Dividends. b. Retained earnings. O c. Salaries expenses. O d. Sales revenue. Robert Rogers, CPA, performed accounting services for a client in December. Rogers billed the client on December 30 and has not received payment. On the year-end balance sheet, which of the following accounts should Rogers report? Select one: a. Prepaid Expense. O b. Accounts Receivable. . O c. Unearned Revenue. O d. Accounts Payable. At the end of the current year, Madison Instruments has recorded $25,000,000 sales revenue and $16,500,000 cost of good sold. Additionally, Madison incurred $6,600,000 operating expenses. How much is Madison's net income? Select one: oa. $1,900,000 O b. $5,500,000 c. $8,500,000 d. $9,900,000