Below Is a Chart of Accounts

question 4

Essay

Below is a chart of accounts.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.
$\begin{array} { l l } 111 \text { Cash } & 312 \mathrm { R } \text {. Andrews, Withdrawals } \\112 \text { Accounts Receivable } & 411 \text { Service Fees } \\121 \text { Office Equipment } & 511 \text { 5alaries Expense } \\211 \text { Accounts I ayable } & 512 \text { Rent Expene } \\311 \text { R. Andrews, Capital } & 513 \text { Advertising Expense }\end{array}$ $\begin{array}{lll} \text { Debit}& \text { Credit}& \text { Transaction } \\\underline{\quad\quad}&\underline{\quad\quad}& \text { 1. Purchased office equipment on account. } \\\underline{\quad\quad}&\underline{\quad\quad}& \text { 2. Paid salaries for the week. } \\\underline{\quad\quad}&\underline{\quad\quad}& \text { 3. Invested additional cash in the business.}\\\underline{\quad\quad}&\underline{\quad\quad}& \text { 4. Received cash for services performed. } \\\underline{\quad\quad}&\underline{\quad\quad}& \text {5. Billed a client on account for services performed } \\\underline{\quad\quad}&\underline{\quad\quad}& \text { 6. Paid accounts payable.}\\\underline{\quad\quad}&\underline{\quad\quad}& \text { 7. Collected accounts receivable.} \\ \underline{\quad\quad}&\underline{\quad\quad}&\text { 8. Withdrew cash for personal use. } \\\underline{\quad\quad}&\underline{\quad\quad}& \text { 9. Paid advertising expense. } \\\underline{\quad\quad}&\underline{\quad\quad}& \text { 10. Paid rent expense for the month. } \\\end{array}$

---

Definitions:

Color Vision Deficiency

A condition where an individual's ability to see colors, or differences in colors, is impaired.

Retinal Disparity

The slight difference in the relative position of an object as seen by each eye, which is important for depth perception.

Convergence

The act of two or more things coming together, often used in various contexts like technology, media, or eye movements towards a common point.

Color Vision Theory

A theory that explains how the human eye perceives color, typically involving the trichromatic theory and the opponent process theory.