A Chart of Accounts Is Below Debit  &Nbsp;       Credit  &Nbsp;       Transaction
________ ________ 1

question 53

Essay

A chart of accounts is below. Following is a series of transactions. Indicate for each transaction the accounts that should be debited and credited by inserting the proper account number in the space provided.
$$\begin{array} { l l } 111 \text { Cash } & 312 \text { C. Webster, Withdrawals } \\112 \text { Accounts Receivable } & 411 \text { Delivery Fees Earned } \\121 \text { Delivery Equipment } & 511 \text { Salaries Expense } \\211 \text { Accounts Payable } & 512 \text { Rent Expense } \\311 \text { C. Webster, Capital } & 513 \text { Advertising Expense } \\& 514 \text { Gas Expense }\end{array}$$
Debit          Credit          Transaction
________ ________ 1. Invested cash in the business.
________ ________ 2. Received cash for delivery services performed.
________ ________ 3. Billed a customer for services performed.
________ ________ 4. Paid accounts payable.
________ ________ 5. Collected accounts receivable.
________ ________ 6. Withdrew cash for personal use.
________ ________ 7. Paid advertising expense.
________ ________ 8. Paid rent expense for the month.
________ ________ 9. Purchased delivery equipment on account.
________ ________ 10. Paid salaries for the week.

Identify the types of personal selling and the responsibilities of salespeople in different selling contexts.

Recognize the evolution and impact of sales roles within the marketing strategy of a firm, including order getting and order taking.

Understand the different roles within a sales team, such as order takers, order getters, sales engineers, and missionary salespeople.

Recognize the various orientations salespeople can have towards their work, such as customer and sales orientation.

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Definitions:

Chemical Digestion

The process through which complex food molecules are broken down into simpler ones by enzymatic actions, making nutrients available for absorption.

Jejunum

The middle section of the small intestine in humans, responsible for nutrient absorption and digestion.

Rugae

The folds in the mucous membrane of the stomach, which allow for expansion as the stomach fills.

Hydrolysis

A process where water is utilized to decompose a specific substance by breaking its bonds.