Date Account Titles and Explanation Debit Credit July 1 Cash 20100 Owner's Capital 20100 (To record cash invested in business) July 1 Equipment 9200 Cash 4100 Accounts Payable 5100 (To record truck purchased) Duly 3 Supplies 2000 Accounts Payable 2000 July 5 v Prepaid Insurance 1680 Cash 1680 July 12 Accounts Receivable 4400 Service Revenue 4400 d 2900 July 18 Accounts Payable > Cash 2900 July 20 Salaries and Wages Expense 2600 Cash 2600 > July 21 Cash 3500