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5. Softbyte 5A recelves a bill for $250 fram the Programming News for advertiaing on its website but postpones payment THANSACTOON 6. SERVICES PROVIDED FOR CASH AND CREDTT, 6. Softbyte provides $3,500 of services (t Re,OE=Cr.) The company receives cash (+A=Dr) of 1,500 from customers, and it bills the balance of $2,000 on wocount (+AR, A Dr.) TRANSACTION 7. PAYMENT OF DXPENSES 7. Softbyte SA pays the following expenses in cash (A,Cr. for September office rent $500, salaries and wages of employees $900, and utilities $200 TRANSACTION 8. PAYMENT OF ACCOUNTS PAYAEU 8. Soltbyte SA pays its C250 Programming Newz bill in cash (A,Cr. The compony previounly (in Transaction 5) recorded the bill as an increase in Accounts Payable (L, Dr.). TRANSACTION 9, RECEIPT OF CASH (+A, Dr.) ON ACCOUNT (-AR, - A, Cr.) 9. Softbyte SA receives $600 in cash from customers who had been billed for services (in Transection 6 ). TRANSACTION 10. ONIOENDS (Dr.) 10.The corporation pays a dividend of $1,300 in cosh(A,Cr) to Ray and Barbara Neal, the sharaholders of Softbyte 5A. ACCOUNTING EQUATION ASSETS = UABICITIES + OWNERS EQUITY