Earned $7,000 of services on account. Date Accounts and Explanation Debit Credit Nov. 3 Received $5,000 on account from a customer. Date Accounts and Explanation Debit Credit Nov. 4 Purchased $7,000 of equipment on account. Date Accounts and Explanation Debit Credit Nov. 5 Paid $6,000 cash for salaries Date Accounts and Explanation Debit Credit Nov. 5