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. 
Definitions:
Agreement
An agreement is an understanding or arrangement reached between two or more parties, possibly leading to a contract upon concurrence on the terms.
Employment Relationship
A legal and professional connection between an employer and employee, governing the rights and duties of both parties.
Livelihood
The means by which an individual or family supports themselves financially, often through employment, business, or other income-generating activities.
Union Members
Individuals who have joined a union, an organization that represents the interests of workers in specific industries or professions, to improve their work conditions and rights.
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