Miguel Neves 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. Miguel invested $9,000 in the company.
B. Purchased new office equipment on account, $4,250.
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. Miguel withdrew cash for personal use, $1,000.
H. Advertising invoice was received for October (to be paid in November), $400.
I. Repair to office equipment paid, $192.