From the following descriptions of business items, choose appropriate column headings for the worksheet. Justify for each description your choice of heading.
a. The amount the owner contributed to commence the business.
b. Cabinets, shelving and chesterfield lounge for the foyer of the business.
c. Computers, printers, fax machine and scanner.
d. Cash taken from the business for personal use.
e. The amounts customers owe the business for work completed.