Capital Services rendered 40 000 5.000 Accounts payable Rent expense (b) 2.000 Services rendered 10 000 Telephone 1.500 (5) 55 000 Advertising (d) Wages 5.000 1.000 1.250 Accounts payable Bank Bank Equipment 10.000 5.000 Vehicles 50 000 Capital 30 000 Accounts Payable Bank 7.000 Equipment Capital