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.
| 111 Cash | 312 C. Webster, Withdrawals |
| 112 Accounts Receivable | 411 Delivery Fees Earned |
| 121 Delivery Equipment | 511 Salaries Expense |
211 Accounts Payable
512 Rent Expense
| 311 C. Webster, Capital | 513 Advertising Expense |
514 Gas Expense
________ ________ 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.
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