PART B The following is a chart of accounts for Jane's Computer Repair Co. From the chart, indicate in column 2 (by account number) which accounts will be debited or credited due to the transactions in column 1. CHART OF ACCOUNTS ASSETS OWNER'S EQUITY 110 Cash 112 Accounts Receivable 300 J. Ramey, Capital 310 J. Ramey, Withdrawals 330 Income Summary 116 Prepaid Rent 118 Prepaid Insurance 119 Computer Supplies REVENUE 150 Delivery Van 151 Accumulated Depreciation, Van 400 Repair Fees Earned LIABILITIES EXPENSES 210 Accounts Payable 510 Advertising 520 Depreciation Expense, Van 216 Accrued Salaries 530 Insurance 560 Rent 570 Salaries 575 Computer Supplies COLUMN 1 COLUMN 2 DEBIT SL CREDIT(S) 1. Closed balance in revenue account to Income Summary. - 2. Closed balance in individual expenses to Income Summary - 3. Closed balance in Income Summary to owner's Capital. (Assume that it is a net income.) - 4. Closed withdrawals to owner's Capital. 5. Recorded computer supplies used up. - 6. Recorded depreciation on van.- 7. Brought Salaries Expense up to date (an adjustment)