The transactions listed below took place at the Mitchell Advertising Agency.These transactions affected the following accounts.Indicate the accounts affected and use plus and minus to show the changes caused by each transaction. 
Paid cash for utilities
Definitions:
Chi-Square Value
A statistic that measures the difference between observed frequencies and the frequencies expected under a specific hypothesis.
Observed Frequency
The actual count of instances or occurrences of a particular category or outcome in a set of data.
Expected Frequency
The number of times an outcome is predicted to occur in a statistical experiment, based on the probabilities of each outcome.
Rule Of Five
A statistical rule stating that if a dataset contains more than five times the sample size of another, the larger can be considered approximately normal in distribution.
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Q70: The transactions listed below took place at