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That may only be used if T-accounts are used That insures that errors never occur Question 16. Question : activity is: An example of a financing Buying office supplies Obtaining a long-term loan Buying office equipment Selling inventory Buying land Question 17. Question : A debit is: An increase in an account The right-hand side of a T-account A decrease in an account The left-hand side of a T-account An increase to a liability account Question 18. Question : Risk is: Net income divided by average total assets