Ray Owens of Vancouver decided to open his own training services company at the end of October. Analyze the following transactions by recording their effects in the expanded accounting equation.

A. Ray invested $12,000 in the company.

B. Purchased new office equipment on account, $4,500.

C. Received cash for services rendered, $2,350.

D. Paid secretary’s salary, $800.

E. Billed customers for training services rendered, $3,650.

F. Paid rent expense for the month, $600.

G. Ray withdrew cash for personal use, $1,000.

H. Advertising expense was due but as yet unpaid, $400.

I. Repair to office equipment paid, $192.