21) For r a journal entry with only two lines, the following entry is vali d: Increase in a Liability, Decrease Owners' Equity A) True B) False 22) When the company pays stock holders a dividend, what is the effect on the accounting equation for that company? A) Decrease assets and decrease liabilities. B Decrease assets and decrease stockholders' equity. C) Decrease stockholders' equity and increase assets. D) Increase liabilities and increase assets 23) Which of the following would increase assets and increase liabilities? A) Provide services to customers on account. B) Purchase office supplies on account. C) Pay dividends to stockholders. D) Receive a utility bill but do not pay it immediately