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Chapter Two: Accounting Equation 15. Allowance for doubtful accounts is a account 16. An owner can invest their personal assets and into their business. 17. The two accounts that are affected when a company purchases land on credit is and 18. The two accounts that are affected when a company pays it's rent on credit is and 19. The two accounts that are affected when a company extends credit to a customer for services provided and 20. The two accounts that are affected when a company pays its rent a month in advance on credit and