Complete the following chart regarding the effects of revenue and accounts receivable transactions. Mark the appropriate box with I for increase or D for decrease.

	Balance Sheet Accounts			Income Statement Accounts
Transaction	Assets	Liability	Equity	Revenue	Expense
1. Provide a service to a customer who paid in cash.
2. Collected cash from a customer who paid their invoice.
3. Recorded year end bad debts.
4. Wrote off a customer's account.
5. Collected cash from a customer previously written off.