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On 1 March Speedy Window Cleaning Pays $1200 in Cash

Question 55

Multiple Choice

On 1 March Speedy Window Cleaning pays $1200 in cash for the March rent of its business premises. Which of the following is the effect on the accounting equation?


A) Decrease in cash at bank $1200; decrease in liability accounts payable $1200.
B) Decrease in cash at bank $1200; increase in liability accounts payable $1200.
C) Decrease in cash at bank $1200; decrease in equity $1200.
D) Decrease in cash at bank $1200; increase in equity $1200.

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