All nine transactions for Dalton Survey for September, the first month of operations, are journalized in the following T accounts:

Cash

Transaction Debit amount Transaction Credit amount

$(1)20,000(3)7,500$

$(7)6,900(5)2,600$

$(9)4,700(6)5,500$

$(8)2,000$

Theo Dalton, Capital

Transaction Debit amount Transaction Credit amount

$(1)20,000$

Accounts Receivable

Transaction Debit amount Transaction Credit amount

$(4)$