Please circle Dr. or Cr. for each transaction. Receipt of Cash for Service - Cash (Dr. or Cr.), Service Income (Dr. or Cr.) Payment of Utility Bill - Cash (Dr. or Cr.), Utility Expense (Dr. or Cr.) Purchase Equipment on account - Equipment (Dr. or Cr.). Accounts Payable (Dr. or Cr.) Receipt for Accounts Receivable - Cash (Dr. or Cr.), Accounts Receivable (Dr. or Cr.) Additional cash investment by the owner - Cash (Dr. or Cr.), Capital (Dr. or Cr.) Purchase of Insurance for Two Years - Cash (Dr. or Cr.). Prepaid Insurance (Dr. or Cr.) Decrease in Prepaid Insurance - Prepaid Insurance (Dr. or Cr.), Insurance Expense (Dr. or Cr.) Withdrawal of investment by the owner - Cash (Dr. or Cr.), Drawing (Dr. or Cr.) Purchase of Inventory - Cash (Dr. or Cr.), Inventory (Dr. or Cr.) (10) Payments for Accounts Payable - Cash (Dr. or Cr.), Accounts Payable (Dr. or Cr.)