|Answer a & c.|
|Cash||+||Accounts Receivable||=||Liabilities||+||Sharholders’ Equity||Revenue||–||Expenses||=||Net Income||Cash Flow|
|It is a Exchange Transaction|
|Exchange Transaction -according to the FASB ASC glossary, is a reciprocal transfer between two entities that results in one of the entities acquiring assets or services or satisfying liabilities by surrendering other assets or services or incurring other obligations|
|It is a Exchange Transaction|
|Date||Particulars||Dr. Amt.||Cr. Amt.|
|1||Accounts Recevable Dr.||270|
|To Accounts Receivable||270|
|To Misc. Income||20|
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