Which of the following statement(s) is true?

1. Revenues decreased Stacy-Ann Kellys equity, and expenses and dividends increased it

2. Interest is a "cost" of doing business.

3. Dividend is a "cost" of doing business.

4. Cash balance will be affected while paying off an accounts payable and collecting an accounts receivable.

5. When money is borrowed from the bank, the total assets and the total liabilities will increase.