Office Equipment (163); Drafting Equipment (164); Building (170); Land (172); Accounts Payable (201); Notes Payable Accounts Receivable (106); Prepaid (250); Common Stock (307); Dividends (319); Services Revenue (403); Wages Expense (601); Advertising Expense (603); and Repairs Expense (604). Show less View transaction list Journal entry worksheet < 1 2 3 4 5 6 7 8 ..... 17 J. Aracel, the owner, invested $190,000 cash, office equipment with a value of $7,000, and $65,000 of drafting equipment to launch the company in exchange for common stock. Note: Enter debits before credits. Transaction a Account Title Debit Credit