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Could you please answer the red circles in the pictures? Why understate $100 is credited in Accounts Payable? Why is the owner drawing $1,500 credited

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Could you please answer the red circles in the pictures?

Why understate $100 is credited in Accounts Payable?

Why is the owner drawing $1,500 credited to the owner's capital and debited the owner's drawing? The description said it was debited to the owner's capital, and credited to cash.

Exercise 2.2 (10-15 minutes)

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