Derrick Wells decided to start a dental practice. The first five transactions for the business follow.

1. Derrick invested $71,000 cash in the business.
2. Paid $11,000 in cash for equipment.
3. Performed services for cash amounting to $7,100.
4. Paid $1,900 in cash for advertising expense.
5. Paid $1,100 in cash for supplies.

(1) Select which two accounts are affected in each of the above transactions. and what appropriate T accounts from the following: cash, equipment, fees income, advertising expense, supplies, derrick wells capital

Transactions	Debit	Credit