_______1. Heading shows the name of the business, the statement of changes in owner's equity and the date. _______2. The owner of a cooperative is called shareholders. _______3. Two or more partners combining their properties, cash and skills is called a single proprietorship business. _______4. Loss is deducted from the owner's equity account. _______5. Additional investment is added to the owner's equity account _______6. The owner of a single proprietorship business are partners. _______7. Drawings are added to the owner's equity account. _______8. Net income will appear in the Statement of Comprehensive income and Statement of Changes in Owner's Equity Account. _______9. Drawing account is not seen in the Statement of Financial Position because it is deducted already in the statement of Changes in Equity _______10. The equity in Single proprietorship business is the same with equity in the Partnership business