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(1, 2, & 3) Cash 111 E Mel Free, Withdrawals 312 Accounts Receivable 112 Delivery Fees Earned 411 Office Equipment 121 Advertising Expense 511

(1, 2, & 3) Cash 111 E Mel Free, Withdrawals 312 Accounts Receivable 112 Delivery Fees Earned 411 Office Equipment 121 Advertising Expense 511 Delivery Trucks 122 Gas Expense 512 Accounts Payable 211 Salaries Expense 513 Mel Free, Capital 311 Telephone Expense 514

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