Activity 2.b-Analyze the Transactions Review the transactions and determine the accounts, the account types (use assets, liabilities, common stock, dividends, revenue, and expenses), if they increase/decrease and if they are DR/CR. List accounts in order they would be in the journal entry. Refer to the Chart of Accounts for account titles. Received cash on account from a customer. Glossary HINT Account #1 Account Type Increase/Decrease Debit/Credit Account #2 Account Type Increase/Decrease Debit/Credit Paid for repairs to the company truck Account #1 Account Type Increase/Decrease Debit/Credit Account #2 Account Type Increase/Decrease Debit/Credit Account #2 Account Type Increase/Decrease Debit/Credit Paid for repairs to the company truck Account #1 Account Type Increase/Decrease Debit/Credit Account #2 Account Type Increase/Decrease Debit/Credit Received cash for services rendered to a client Account #1 Account Type Increase/Decrease Debit/Credit Account #2 Account Type Increase/Decrease Debit/Credit Chart of Accounts Account Account Title Number 101 Cash 105 Accounts Receivable 110 Interest Receivable 112 Notes Receivable 115 Office Supplies 120 Prepaid Insurance 125 Prepaid Rent 130 Short-term Investments 140 Long-term Investments 145 Building Accumulated Depreciation- 146 Building 150 Equipment 151 155 Accumulated Depreciation- Equipment Furniture 156 Accumulated Depreciation 160 Furniture Office Furniture 161 Accumulated Depreciation- Office Furniture 165 Truck 166 Accumulated Depreciation Truck 170 Land 175 Copyright 178 Franchise 180 Patent 1821 201 205 Trademark Accounts Payable Rent Payable esc Search or 166 170 Accumulated Depreciation Truck Land 175 Copyright 178 Franchise 180 Patent 182 Trademark 201 Accounts Payable 205 Rent Payable 210 Salaries Payable 215 Utilities Payable 220 Interest Payable 225 Dividends Payable 235 Unearned Revenue 250 255 260 301 Notes Payable Mortgages Payable Premium on Bonds Payable Common Stock 315 Retained Earnings 320 325 Dividends Income Summary 410 Service Revenue 420 Dividend Revenue 430 Interest Revenue 505 Advertising Expense 510 Delivery Expense 515 Depreciation Expense 520 Insurance Expense 525 Interest Expense 535 Repairs and Maintenance 540 Expense Rent Expense 545 Salaries Expense 550 Supplies Expense 555 Utilities Expense esc t