How does performing a service on account affect the accounting equation? Question 67 options: liabilities increase; stockholders equity decreases assets decrease; stockholders equity decrease assets increase; stockholders equity decreases assets increase; stockholders equity increasesThere are two closing entries. The first entry is to close ____, the second entry is to close ____, Question 68 options: Revenues and Expenses; Dividends Retained Earnings; Dividends Revenues and Expenses; Assets and Liabilities Assets and Liabilities; Retained Earnings