1. Sold 10 shares of stock for $5 each. The stock had a $1 per share par value.
2. Borrowed $100 from the bank at 8% annual interest.
3. Earned $30 of revenue by providing consulting services to a client on credit.
4. Paid $20 in cash for operating expenses.
5. Paid the annual interest on the bank loan (number 2 above) at year-end.

Transaction	Accounts	Debit	Credit