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Assets decrease by $75,000 and expenses decrease by $75,000 Assets increase by $75,000 and liabilities increase by $75,000 Question 12. Question : The principle that (1) requires revenue to be recognized at the time it is earned, (2) allows the inflow of assets associated with revenue to be in a form other than cash and (3) measures the amount of revenue as the cash plus the cash equivalent value of any non-cash assets received from customers in exchange for goods or services is called the: Going-concern principle Cost principle Revenue recognition principle Objectivity principle Business entity principle Question 13. Question : Which of the following is the primary purpose of accounting? To establish a business To identify, record and communicate business transactions