Date Accounts and Explanation Debit Credit Nov. 2 Land 23,400 Cash 23,400 Paid cash for land. Date Accounts and Explanation Debit Credit Nov. 6 Truck 25.200 Notes Payable 25,200 Bought a company truck by signing a note at the bank ri Re Date Accounts and Explanation Debit Credit 359P Copy Nov Accounts Receivable 12.300 Service Revenue 12,300 Provided services on account Date Accounts and Explanation Debit Credit Nov. 10 Equipment 5,600 Accounts Payable 5,600 Purchased equipment on account. Date Accounts and Explanation Debit Credit acorre Nov. 15 Furniture 9,900 Common Stock 9,900 Owner contribution of furniture in exchange for common stock