Of the following, which one affects cash during a period?

Accrued revenues:

A company purchased $6,000 worth of supplies in August and recorded the purchase in the Supplies account. On August 31, the fiscal year-end, the physical count of supplies indicates the cost of unused supplies is $3,200. The adjusting entry would include a $2,800 debit to Supplies.

On July 9, Muffler Company receives an $8,500, 90-day, 8% note from customer Summers Paxtonas payment on account. What entry should be made on the maturity date assuming the maker pays in full, and no adjusting entries have been made related to the note? (Use 360 days a year.)

McLean Corporation’s sales in Year 1 were $396,000 and in Year 2 were $380,000. Using Year 1 as the base year, the percent change for Year 2 compared to the base year is:

A general journal is:

An account linked with another account that has an opposite normal balance and is subtracted from the balance of the related account is a(n):

Accrued revenues:

The journal is known as a book of original entry.

A general journal is: