If total liabilities decreased by $25,000 and stockholders' equity increased by $5,000 during a period of time, then total assets must change by what amount and direction during that same time period? which of the following would not be reported on the balance sheet? the accounts payable account: a) has a normal credit balance. b) is increased by a debit. c) is an asset. d) is increased when a company receives cash from customers. the best definition of assets is the