a Using 'T-accounts', record debit and credit entries for each of the following transactions that all occurred in January 20X1 for a San Francisco restaurant. The T-accounts you will need are: Cash, Food Inventory, Beverage Inventory, Accounts Receivable, Furniture and Equipment, Accounts Payable, Bank Loan, Owners' Equity, Revenue, Food Purchase Expense, Beverage Purchase Expense, Wage Expense, Supplies Expense, Rent Expense, Interest Expense. a MrT. Francis commenced business by investing $30,000 cash in the restaurant. b Purchased on credit food stock for $4,000 and beverage stock for $6,000. c Purchased furniture and equipment for $20,000, paying $12,000 cash and owing the balance. d The bank extended a loan of $20,000 to the business. e Made sales of $40,000 during the month 75% of this was cash sales; the remainder was on credit. f Purchased $9,000 of perishable food items (food purchase expense) on credit and paid $2,000 cash for beverages (beverage purchase expense). The business has established that both these purchases should be immediately expensed