Arthur Anthony opened a law office on April 1 of the current year with the following chart of accounts: Assets: Cash Accounts Receivable Supplies Land Furniture Liabilities: Accounts Payable Owner's Equity: Arthur Anthony, Capital Arthur Anthony, Withdrawals Revenue: Service Revenue Expenses: Salary Expense Rent Expense Telephone Expense During the first month of operations, the business completed the following transaction. April 1 Anthony invested $80,000 cash in the business bank account to open his law practice. To record this transaction in the general journal, I would Debit and Credit