What is the impact to the Balance Sheet when a company records the necessary adjustment to Prepaid rent to recognize Rent Expense? Put it differently, what is the impact on the Balance Sheet, when the company records: Rent Expense and Decrease in Prepaid rent Decrease Assets, Decrease Equity Assets Remain Unchanged Decrease Assets, Decrease Liabilities Increase Assets, Increase Liabilities Question 22 All of the following are examples of internal control procedures EXCEPT: Performing bank statement reconciliations Using prenumbered documents Mandatory vacations for employees Customer satisfcation surveys.