$1.$Drew Castle, Inc. is an insurance appraiser. Shown below are $($a$)$ several accounts in his ledger with each account preceded

$\backslash$table$[[1.,$Accounts Payable,$8.,$Office Supplies Expense$],[2.,$Accounts Receivable,$9.,$Prepaid Insurance$],[3.,$Appraisal Fees Earned,$10.,$Salaries Expense$],[4.,$Cash,$11.,$Telephone Expense$],[5.,$Insurance Expense,$12.,$Uncarned Appraisal Fees$],[6.,$Office Equipment,$13.,$Common Stock$],[7.,$Office Supplies,$14.,$Dividends$]]$

$\frac{2}{14}$

$\backslash$table$[[,,$Dr$,$Cr$],[$Example:$,,,],[$Completed an appraisal for a client who promised to pay at a later date.,$2,3,],[$A$.,$Received cash in advance for appraising a hail damage claim,$12,2],[$B$.,$Purchased office supplies on credit,$4,7],[$C$.,$The company paid cash in dividends to the Drew Castle. $($sole shareholder$),4,14],[$D$.,$Received the telephone bill of the business and immediately paid it$,$V$,11],[$E$.,$Paid the salary of the office assistant,$4,10],[$F$.,$Paid for the supplies purchased in transaction B$,8,$re$],[$G$.,$Completed an appraisal for a client and immediately collected cash for the work done,$4,3]]$