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A deposit of $\$20$ cash into a checking account in a bank would be shown in the T-Account of the bank as

A

Assets: $+\$20$, Liabilities: $+\$20$

B

Assets: $+\$20$, Liabilities: $-\$20$

C

Assets: $-\$20$, Liabilities: $+\$20$

D

Assets: $-\$20$, Liabilities: $-\$20$

E

Assets: $-\$20$

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