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1 10 points When posting adjusting entries to the general journal, what account is listed first? The account that is debited. The account that is credited. The account that is moved. The account that is closed. 2 10 points The Contra account for an asset that loses value over time is Accumulated Appreciation. True False 3 10 points Merchandise Inventory is a running total, carried year to year without change. True False 4 10 points The Uncollectible Account estimate can be calculated using a percentage of sales on account. True False 5 10 points Accumulated Depreciation represents an asset's loss in value over time. True False 10 points After journalizing the adjusting entries, where should they be posted? To the affected account in the general ledger To the notes section To the account balance In a new column in the worksheet