Michael Barry, Attorney, began the year with total assets of $126,000, liabilities of $74,000, and owner”s equity of $52,000. During the year the business earned revenue of

$110,000 and paid expenses of $33,000. Barry also withdrew cash of $69,000. How would Michael Barry record expenses paid of $33,000?

a. Cash

33,000

Expenses

33,000

b. Accounts payable

33,000

Cash

33,000

c. Expenses

33,000

Accounts payable

33,000

d. Expenses

33,000

Cash

33,000

Answers are given after Apply Your Knowledge (p. 129).