Identify Journals a. Receipt of cash refund from overpayment of taxes. b. Adjustment to record accrued salaries at the end of the year. c. Providing services on account. d. Investment of additional cash in the business by the owner. e. Receipt of cash on account from a customer: f. Receipt of cash for rent. 9. Receipt of cash from sale of office equipment. h. Sale of used office equipment on account, at cost, to a neighboring business. i. Closing of drawing account at the end of the year. j. Providing services for cash