1 Drag the account types to form the expanded accounting equation. Begin the equity section with capital. Then, identify whether the item increases, '+', or decreases, '"', equity. Cash Owner Withdrawals Accounts Receivable Assets Accounts Payable Unearned Revenues Revenues : Expenses : Liabilities : Owner Capital 2 Enter the missing value to balance the equation. IL 30.000 + 200 6,000 + 21,000 - 39,000 110,900 = + 42,000 - 100 + 46,000 10,000 26,000 = 24,000 + 15,000 + 12,000 32,000