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.
| 111 Cash | 312 R. Andrews, Withdrawals |
| 112 Accounts Receivable | 411 Service Fees |
| 121 Office Equipment | 511 Salaries Expense |
| 211 Accounts Payable | 512 Rent Expense |
| 311 R. Andrews, Capital | 513 Advertising Expense |
________ ________ 1. Purchased office equipment on account.
________ ________ 2. Paid salaries for the week.
________ ________ 3. Invested additional cash in the business.
________ ________ 4. Received cash for services performed.
________ ________ 5. Billed a client on account for services performed.
________ ________ 6. Paid accounts payable.
________ ________ 7. Collected accounts receivable.
________ ________ 8. Withdrew cash for personal use.
________ ________ 9. Paid advertising expense.
________ ________ 10. Paid rent expense for the month.
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Example of SOAP chart with body diagram.