=+c. Providing services for cash.

d. Closing of drawing account at the end of the year.

e. Adjustment to record accrued salaries at the end of the year.

f. Receipt of cash refund from overpayment of taxes.

g. Receipt of cash on account from a customer.

h. Receipt of cash for rent.

i. Investment of additional cash in the business by the owner.

j. Providing services on account.