Eight transactions are recorded in the following T accounts:

CASH ACCOUNTS RECEIVABLE

(1) 35,000 (2) 3,500 (5) 27,500 (7) 22,500

(7) 22,500 (3) 1,950

(4) 2,225

(6) 8,000

(8) 4,500

SUPPLIES EQUIPMENT

(3) 1,950 (2) 13,500

T. SHAW, CAPITAL SERVICE REVENUE

(1) 35,000 (5) 27,500

ACCOUNTS PAYABLE T. SHAW, DRAWINGS

(6) 8,000 (2) 10,000 (8) 4,500

SALARIES EXPENSE

(4) 2,225

Ex. 5 (cont.)

Indicate for each debit and each credit: (a) whether an asset, liability, capital, drawings, revenue, or expense account was affected and (b) whether the account was increased (+) or decreased (). Answers should be presented in the following chart form:

Transaction Account Debited Account Credited

No. Type Effect Type Effect

(1) (Example) Asset + Capital +

(2)

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