1. Explanations are not required. Refer to the Chart of Accounts for account titles. then credits. Check your spelling carefully and do not abbreviate. Enter account Thown in the Chart of Accounts. Use the dropdown list to select the date. Smart Touch Learning began operations by receiving $22,900 cash and furniture of a fair value of 58,600 from James Smith. The business issued Smith shares of common stock in exchange for this contribution. Date Accounts Debit Credit Dec Paid 51,400 cash for a four-month insurance policy on December 1. The policy begins December 1 Date Debit Accounts Credit Doc Paid 510 cash for office supplies on December 4 Account Det MacBook Pro 2 $ 4 3 & 7 5 6 8 9 o W E R T Y Y U 0 S D F G H J L X V 00 B N M 3