Record the following transaction in the appropriate T accounts, indicating the type of each account that you use (i.e. asset, liability, etc.). Each transaction should be identified by its number.

1. Sell goods for 90,000 on credit
2. Receive a cash payment of 50,000 from the credit customer
3. Buy a car for 25,000 in cash
4. Pay wages for 8,000
5. Open a bank loan for 5,000, receive the proceeds in cash