Please explain why?

Thanks

6. In general, debits refer to increases in account balances, and credits refer to decreases.

False

7. The first step in the accounting cycle is the journalizing of transactions and selected other events.

False

10. If a company fails to post one of its journal entries to its general ledger, the trial balance will not show an equal amount of debit and credit balance accounts.

False

13. The book value of any depreciable asset is the difference between its cost and its salvage value.

False