Owner's Capital 6,900 (Owner's investment of cash in business) 10 Cash 3.588 Service Revenue 3.588 (Received cash for services performed) 12 Equipment 6.900 Cash 3,174 Notes Payable 3,726 (Purchased equipment for cash and notes payable) 25 Accounts Receivable 2,346 Service Revenue 2,346 (Billed clients for services performed) 31 Cash 1,242 Accounts Receivable 1.242 Question 6 of 7 0.65/ Equipment Notes Payable