Review the transactions and determine the accounts, the account types (use assets; liabilities; owner, capital; owner, withdrawals; revenue; and expenses), if they increase/decrease and if they are DR/CR. List accounts in order they would be in the journal entry. Bright, the owner, contributed furniture in exchange for capital. Account Account Type Increase/Decrease Debit/Credit Account #2 Increase/Decrease: Debit/Credi Received cash for services rendered to a client Account #1 Account Type increase/Decrease Debit Creat Account #2 Account Type Increase/Decrease Debit/Credit Received cash on account from a customer. Account #1 Account Type increase/Decrease Debit/Credit