st (If a box is not used in the transaction, leave the box empty; do not enter a zero. Enter decreases with a minus sign or p exp. expense; invest. investment; rev. revenue.). Assets 11 Liabilities + Owner's Equity Accounts Accounts Long, Cash + + Equipment Receivable = Payable + Capital Explanation Sep 1 2100+ = + 2100 Owner invest 1800= 1800+ 3 + 5 180+ 17 74 28 340 = 180 Service rev. + (74) Gas exp (340) Withdrawal