Burke's chart of accounts shows No. 101 Cash, No. 157 Equipment, No. 201 Accounts Payable, No. 311 Owner's Capital, and No. 332 Owner's Drawings Account Debited Date Sept. 1 Invested $10,000 cash in the business. 5 Purchased equipment for $12.000 paying $4,000 in cash and the balance on account. 25 Paid $3,000 cash on balance owed for equipment 30 Withdrew $700 cash for personal use. eTextbook and Media List of Accounts Submit Anwer Attempts: 0 of 10 used Save for Later Burke's chart of accounts shows No. 101 Cash, No. 157 Equipment, No. 201 Accounts Payable, No. 311 Owner's Capital, and No. 332 Owner's Drawings Increase/Decrease Account Credited Increase/Decreas Account Debited eTextbook and Media