A Chart of Accounts Is Below

question 65

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.
$\begin{array}{c}\begin{array}{lll}\text { 111 Cash}\\\text { 112 Accounts Receivable}\\\text { 121 Delivery Equipment}\\\text { 211 Accounts Payable}\\\text { 311 C. Webster, Capital}\\\end{array}\begin{array}{lll}\text { 312 C. Webster, Withdrawals}\\\text { 411 Delivery Fees Earned}\\\text { 511 Salaries Expense}\\\text { 512 Rent Expense}\\\text { 513 Advertising Expense}\\\text { 514 Gas Expense}\end{array}\end{array}$
$\begin{array}{lll} \text { Debit}& \text { Credit}& \text { Transaction } \\\underline{\quad\quad}&\underline{\quad\quad}& \text { 1. Invested cash in the business. } \\\underline{\quad\quad}&\underline{\quad\quad}& \text { 2. Received cash for delivery services performed. } \\\underline{\quad\quad}&\underline{\quad\quad}& \text { 3. Billed a customer for services performed.}\\\underline{\quad\quad}&\underline{\quad\quad}& \text {4. Paid accounts payable. } \\\underline{\quad\quad}&\underline{\quad\quad}& \text {5. Collected accounts receivable. } \\\underline{\quad\quad}&\underline{\quad\quad}& \text { 6. Withdrew cash for personal use.}\\\underline{\quad\quad}&\underline{\quad\quad}& \text { 7. Paid advertising expense} \\ \underline{\quad\quad}&\underline{\quad\quad}&\text { 8. Paid rentexpense for the month. } \\\underline{\quad\quad}&\underline{\quad\quad}& \text { 9. Purchased delivery equipment on account. } \\\underline{\quad\quad}&\underline{\quad\quad}& \text { 10. Paid salaries for the week. } \\\end{array}$

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